Estate of Herbert R. Herrmann, Deceased, Edward I. Herrmann and Lawrence A. Herrmann, Co-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.

• focusing the section 2053(c)(1)(A) inquiry on the time that the parties entered into their prenuptial agreement

Source: CourtListener parenthetical corpus (CC0).