id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-487	Zelinsky, Edward A.	Text, Purpose, Capacity and Albertson's: A Response to Professor Geier	2022	18	.pdf	application/pdf	8091	384	48	Consider in this respect Professor Geier's analysis of section 102(a) and the Supreme Court's Duberstein decision.70 Professor Geier and I agree that the Court should have accepted the government's argument that gift in the context of section 102(a) refers to transfers in personal and family settings and that gifts cannot occur for tax purposes in employment or other business 68. Members of Congress otherwise indifferent to the requirements of tax policy will, given the mandate that revenue increases balance revenue losses, support corrections to the Code generating the funds needed to finance proposals which they advocate.	cache/ftr-487.pdf	txt/ftr-487.txt