Estate of Loren Doherty, Deceased, Dan A. Doherty, Personal Representative 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.

• surviving spouse’s interest was not “qualifying income interest for life” where surviving spouse was not entitled to all the income because trustee had discretion to retain and accumulate income for remainder beneficiaries
• surviving spouse's interest was not \qualifying income interest for life\ where surviving spouse was not entitled to all the income because trustee had discretion to retain and accumulate income for remainder beneficiaries

Source: CourtListener parenthetical corpus (CC0).