Commissioner v. Estate of Vance

How courts have described this case

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

• holding that the preliminary recitals of an agreement impose no binding obligations on the parties unless so referred to in the operative portion of the instrument as to show a design they should form a part of it
• preliminary recitals in agreement of themselves are not binding unless referred to in operative portion agreement “as to show a design [that] they should form a part of it”
• the words, “NOW, THEREFORE,” before the operative provisions of a contract did not show an intent to incorporate the arbitration provision of a contract referred to in the recitals
• preliminary recitals in agreement of themselves are not binding unless referred to in operative portion agreement \as to show a design [that] they should form a part of it\

Source: CourtListener parenthetical corpus (CC0).