Estate of Amy Ann McGinnis Spalding, Deceased. Charles F. Spalding 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, despite a New York judgment invalidating husband’s prior divorce, his subsequent marriage to a California resident was valid for Federal estate tax purposes; any pronouncement to the contrary would need to be made by a California court

Source: CourtListener parenthetical corpus (CC0).