Brian Albert Mahedy v. Amanda Jean Gibson

How courts have described this case

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

• stating that “absolute identity of interest” between payor and recipient is not required
• “Even if the tax court does not have far-reaching general equitable powers, it can apply * * * equitable powers within its own jurisdictional competence.”
• “Even if the tax court does not have far- reaching general equitable powers, it can apply * * * equitable powers within its own jurisdictional competence.”
• inconsistent treatment of same transaction for purposes of income and estate tax

Source: CourtListener parenthetical corpus (CC0).