Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors 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.

• interpreting section 811(c)(1)(B), the forerunner of present section 2036(a)(1), right to income does not limit scope of the alternative possession and enjoyment provision
• “Substance and not form is made the touchstone of 16 taxability.”
• rent from property is enjoyment

Source: CourtListener parenthetical corpus (CC0).