· 2/16/1988
Citizens Bank & Trust Company v. Commissioner of Internal Revenue
Citations
- 839 F.2d 1249
- 61 A.F.T.R.2d (RIA) 1335
- 1988 U.S. App. LEXIS 2296
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- for gift and estate tax purposes, value of stock transferred to trusts was determined without regard to terms or existence of trust
- for gift and estate tax purposes, value of stock transferred to trusts was determined without regard to terms or existence of trust
- for gift and estate tax purposes, value of stock transferred to trusts was determined without regard to terms or existence of trust
- for gift and estate tax purposes, value of stock transferred to trusts was determined without regard to terms or existence of trust
Source: CourtListener parenthetical corpus (CC0).
Judges: Posner, Flaum, Eschbach
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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