Estate of Joseph Leder, Deceased, Jeanne Leder 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.

• concluding that an insured who “never held any ownership, economic, or other contractual rights in the policy” did not have any “incidents of ownership” under Section 2042
• concluding that an insured who “never held any ownership, economic, or other contractual rights in the policy” did not have any “incidents of ownership” under section 2042

Source: CourtListener parenthetical corpus (CC0).