Estate of James H. Waters, Jr., Deceased William Roger Waters and John B. McMillan Co-Executors v. Commissioner of the Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that standard of review employed with regard to \civil bench trials in United States district courts\ also applies to Tax Court decisions
• noting that in reviewing Tax Court deci- sions, the court of appeals reviews factual findings under the clearly erroneous standard, but questions that \require the consideration of judgment about the values underlying legal principles\ are reviewed de novo
• noting that in reviewing Tax Court deci- sions, the court of appeals reviews factual findings under the clearly erroneous standard, but questions that \require the consideration of judgment about the values underlying legal principles\ are reviewed de novo

Source: CourtListener parenthetical corpus (CC0).