Estate of Edna v. T. Peters, Deceased, T. Graham Peters 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.

• “[C]learly in the event of conflict [between a statute and a regulation], the statutory provision would prevail.”
• “[C]learly in the event of conflict [between a statute and a regulation], the statutory provision would prevail.”

Source: CourtListener parenthetical corpus (CC0).