Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee 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.

• deduction for transferee liability reduced by amount recovered from transferor husband's estate upon receipt of refund
• “Congress did not intend to make events at the date of death invariably determinative in computing the federal estate tax obligation.”

Source: CourtListener parenthetical corpus (CC0).