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... The settlement was approved by the Joint Committee on Taxation on December 17, 2007,
and was executed on December 27, 2007. On June 22, 2009, appellants filed the instant
lawsuit. ...  Presumably, the congressional Joint Committee on Taxation. ...
... 38, 733 NE2d 713, 714-15 (2000) (noting that estate planning recommendation was that mother
make inter vivos gifts to her daughter to "minimize death taxes on her estate when she passed
away and to maximize the value of assets that [the daughter] would receive upon [the ...