In each of the following independent situations, indicate whether the trans- fer is subject to the Federal gift tax.

d. Haydon pays an orthodontist for the dental work performed on Michele, his cousin.

e. Florence purchases a U.S. savings bond listing herself and Taylor (her daughter) as joint owners.

f. Same as part (e). One year later, Taylor predeceases Florence.

g. Same as part (e). One year later, Florence predeceases Taylor.

**Parts a-c answered

CASE 1	TRANSFER TO POLITICAL CAMPAIGNS ARE CONSIDERED EXCLUDED TRANSFERS , SO ASA CONTRIBUTION TO HIS MAYOR'S REELECTION CAMPAIGN FUND WOULD NOT BE SUBJECTED TO FEDERAL GIFT TAXES .
CASE 2	MARY ANN WILL BE LIABLE FOR FEDERAL GIFT TAX ON PROPERTY INHERITED BY HER EVEN SHE DISCLAIMS THE PROPERTY LATER . SO SHE IS LIABLE TO PAY FEDERAL GIFT TAX ON GUNS AND MOUNTED ANIMALS .
CASE 3	MARY ANN WILL BE LIABLE FOR FEDERAL GIFT TAX ON PROPERTY INHERITED BY HER EVEN SHE DISCLAIMS THE PROPERTY LATER . SO SHE IS LIABLE TO PAY FEDERAL GIFT TAX ON GUNS AND MOUNTED ANIMALS .