Allen v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• involving gift tax valuation and the right to use property for the life of another person
• involving gift tax valuation and the right to use property for the life of another person

Source: CourtListener parenthetical corpus (CC0).

Cited by

2 cases in this archive cite this case.

• Crown v. Commissioner
  U.S. Tax Court· 1977-03-31· cited 35×
• Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal Revenue
  Eleventh Circuit· 1983-02-22· cited 13×

Cites

1 case in this archive is cited by this case.

• Passailaigue v. United States
  M.D. Georgia· 1963-12-05· cited 20×