CONSTANCE CHAPIN v. STATE OF FLORIDA

How courts have described this case

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

• upholding pre- 1981 version of sec. 2035(a) as constitutional when applied to a widow whose gift tax exemption, used to reduce gift taxes on a split gift, was not reinstated–-and therefore effectively wasted–-when her husband’s portion was included in his gross estate
• upholding pre-1981 version of sec. 2035(a) as constitutional when applied to a widow whose gift tax exemption, used to reduce gift taxes on a split gift, was not reinstated — and therefore effectively wasted — when her husband’s portion was included in his gross estate
• upholding pre-1981 version of sec. 2035(a) as constitutional when applied to a widow whose gift tax exemption, used to reduce gift taxes on a split gift, was not reinstated -- and therefore effectively wasted -- when her husband's portion was included in his gross estate

Source: CourtListener parenthetical corpus (CC0).