Calvert v. Coke

How courts have described this case

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

• “In the usual situation where the beneficiary takes by will or under the laws of descent and distribution, the taxable event is the ‘passing’ that occurs at the death of the testator or intestate.”

Source: CourtListener parenthetical corpus (CC0).