Commissioner of Internal Revenue v. Edwards

How courts have described this case

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

• valuing a gift of annuity contracts under a regulation that allowed the interpolated terminal reserve value to be used as an approximation
• valuing a gift of annuity contracts under a regulation that allowed the interpolated terminal reserve value to be used as an approximation
• valuing a gift of annuity contracts under a regulation that allowed the interpolated terminal reserve value to be used as an approximation

Source: CourtListener parenthetical corpus (CC0).