Estate of Martha B. Watts, William Hubert Lindsey, Jr., Petitioner 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.

• the hypothetical buyer and the hypothetical seller each seek to maximize his or her profit from any transaction involving the property
• the hypothetical buyer and the hypothetical seller each seek to maximize his or her profit from any transaction involving the property
• the hypothetical buyer and the hypothetical seller each seek to maximize his or her profit from any transaction involving the property

Source: CourtListener parenthetical corpus (CC0).