Crawford v. Town of Milton Planning & Zoning Commission

How courts have described this case

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

• rejecting factoring identity of parties into valuation methodology because \[i]t would be strange indeed if the estate tax value of a block of stock would vary depending upon the legatee to whom it was devised\
• rejecting factoring identity of parties into valuation methodology because “[i]t would be strange indeed if the estate tax value of a block of stock would vary depending upon the legatee to whom it was devised”
• rejecting any family attrubution based on the husband's identity \as executor or trustee\
• rejecting application of family attribution for purposes of valuing property for estate tax purposes
• describing a willing buyer and a willing seller as hypothetical persons
• \It would be strange indeed if the estate tax value of a block of stock would vary depending upon the legatee to whom it was devised.\

Source: CourtListener parenthetical corpus (CC0).