Estate of Louis F. Bonner, Sr. v. United States

How courts have described this case

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

• \An estate tax is an excise tax on the transfer of property at death and accordingly the valuation of property is to be made as of the moment of death.\

Source: CourtListener parenthetical corpus (CC0).