Under the statutes of many states, a bar owner is criminally liable when an employee bartender sells liqurd to juveniles. what if the bar owner instructs teh bartender not to sell liquor to juveniles, but the bartender disgards those instructions and sells to juveniles anyway? what if the bar owner instructs the bartender not to sell liquor to juveniles, but the bartender disgards those instructions and sells to juveniles anyway? should the owner then be held criminally liable?

In 2015, lori assigned a paid-up whole life insurance policy to an irrevocable life insurance trust (ilit) for the benefit of her three children. the ilit contained a crummey provision for the benefit of each child. at the time of the transfer, the whole life insurance policy was valued at $200,000, and since lori had not made any other taxable gifts during her lifetime, she did not owe any gift tax. lori died in 2016, and the face value of the whole life insurance policy of $2,000,000 was paid to the ilit. regarding this transfer, how much is included in lori’s gross estate at her death?