Estate of Bigelow v. Commissioner

How courts have described this case

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

• recognizing the adequacy of consideration and the bona fides of the transfer as separate, though interrelated criteria
• noting payment of funeral expenses by partnership as supporting reasonable inference decedent had implied agreement she could access funds as needed
• \The Tax Court’s finding that partnership formalities were not observed buttresses the conclusion that there was an implied agreement.\
• property contributed consisted of a house that was rented to a tenant
• property contributed consisted of a house that was rented to a tenant

Source: CourtListener parenthetical corpus (CC0).