David C. Mapes, Jr. Nancy Dodds Mary Gail Hentzen v. United States

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 taxpayer’s use of the estate’s property prior to disclaimer was de minimis and thus did not constitute acceptance of benefits from the property
• assuming without deciding that “non-compliance with the pre-suit notice provisions of the . . . [CWA] does not affect a federal court’s subject matter jurisdiction”
• Federal law controlled whether disclaimant had an interest in his mother's estate subject to Federal tax lien, but State law controlled whether disclaimant had any interest in property, lienable or not
• agency is not required to 16 “expressly parse or refute on the record each individual 17 argument or piece of evidence offered by the petitioner” 18 (quoting Zhi Yun Gao v. Mukasey, 508 F.3d 86, 87 (2d Cir. 19 2007)

Source: CourtListener parenthetical corpus (CC0).