Your client, Ned Albuquerque, lives in Dallas, TX. He just made a large gift to his daughter Dakota, also of Dallas, TX, consisting of appreciated stocks in Apple, Inc. and Alphabet, Inc. Because the basis in the stock is low, Dakota will pay substantial capital gains taxes if she sells them. Ned is also subject to gift tax on the fair market value of the gifts. Because his daughter will have to pay capital gains taxes, Ned would like to argue that this should be taken into account to reduce the fair market value of the stock. You have found a case, Eisenberg v. C.I.R., 155 F.3d 50, that you think supports this position. Use Westlaw's KeyCite feature to ensure that you can rely on it. Analyze the negative citing references and provide a clear explanation why you think Ned can or can't rely on the case.