Cyrus Q. Stewart, Jr., and William L. Stewart, as Executors of the Will of Mildred L. Stewart, Deceased v. The United States of America

How courts have described this case

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

• “Intent is a subjective state of mind which must be ascertained from all the facts and circumstances.”
• “[N]o choice of law problem [is] present” where two states’ laws “are essentially identical.”

Source: CourtListener parenthetical corpus (CC0).