Beatrice Smither Parson, of the Will and Estate of George W. Parson v. United States

How courts have described this case

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

• holding that ”[i]n addition to [the] determination of [a] decedent's possession of economic benefits, the Commissioner is re quired to consider whether ownership can be attributed under applicable state láw”

Source: CourtListener parenthetical corpus (CC0).