Estate of Harriet H. Chown, Deceased, Howard B. Somer 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.

• followed in Estate of Wien v. Commissioner, 51 T.C. 287 (1966), revd. 441 F.2d 32 (5th Cir. 1971), and Estate of Meltzer v. Commissioner, T.C. Memo. 1970-62, revd. 439 F.2d 798 (4th Cir. 1971)
• followed in Estate of Wien v. Commissioner , 51 T.C. 287 (1966) , revd. 441 F.2d 32 (5th Cir. 1971) , and Estate of Meltzer v. Commissioner , T.C. Memo. 1970-62 , revd. 439 F.2d 798 (4th Cir. 1971)

Source: CourtListener parenthetical corpus (CC0).