D. (§15.29) Independent Liability of Spouse, Transferee, Cotenant, and Others for Federal Estate and Gift Tax
Under I.R.C. § 6324(a)(2), a "spouse, transferee, trustee [with limited exceptions], surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, who receives, or has . . . [an interest in] property included in the [decedent's] gross estate under [I.R.C.] sections 2034 to 2042" is personally liable for estate...
