Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that respondent was not substantially justified for relying upon the discredited unity-of- ownership valuation theory

Source: CourtListener parenthetical corpus (CC0).