Estate of Elbert B. Whitt, Loyd Whitt 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.

• facts indicated that gifts were not intended to be completed until the rec-ordation of the deeds of conveyance
• facts indicated that gifts were not intended to be completed until the recordation of the deeds of conveyance
• facts indicated that gifts were not intended to be completed until the recordation of the deeds of conveyance

Source: CourtListener parenthetical corpus (CC0).