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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01459939: Teeth (DS10)

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Tax or estate law memorandum from 2016 (Memo. 2016-51, No. 8143-1) regarding Section 2036 in the Estate of Sarah D. Holliday, using the phrase 'has teeth' as legal terminology to indicate the statute retains enforcement power. This is a legal document unrelated to the other correspondence in this batch.

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First Reminder of 2016 that Section 2036 Continues to Have **Teeth** (Estate of Sarah D. Holliday V.
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Memo. 2016-51; No. 8143-1 to remind us that 2036 still has **teeth**. Background Sarah D. Holliday ("Decedent" or "Mrs.

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