a.    the gift tax paid by the donees was not included in the GI of the donors and it should have been because it was their obligation to pay and they were relieved of that obligation by the donees.
i.    this is called a “net gift,” a gift net of the gift tax
b.    Ascher says:  do not give away low basis assets when you play the “net gift” game
c.    note: this case is considered in the part sale/part gift section b/c the net gift is considered a “sale”