determine the gift tax that was due and the decedent's final estate tax liability (net of any unified tax credit).
Decedent
Joseph Brandi Caden
Year of death 2002 2005 2012
Taxable estate $1,000,000 $1,800,000 $1,500,000
Post-1976 taxable gifts-
Made in 2001 800,000 - -
Made in 2002 - 900,000 -
Made in 2011 - - 5,300,000