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Property is included in the gross estate at the value a willing buyer would pay a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of the relevant facts.
Benzodiazapines
A class of psychoactive drugs known to have calming effects, used primarily for treating anxiety, insomnia, and various other conditions.
Fatal Overdose
The ingestion or exposure to a substance in quantities that exceed the levels of safety, leading to death.
Significant Increase
A noticeable or important growth or rise in numbers, magnitude, or degree.
Biological Approach
View that biological factors cause and should be used to treat abnormality.
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