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· 6/13/1984

Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue

Citations

  • 736 F.2d 1168
  • 54 A.F.T.R.2d (RIA) 6474
  • 1984 U.S. App. LEXIS 21582

How courts have described this case

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

  • adhering to precise language of § 2032A defining \qualified heir\

Source: CourtListener parenthetical corpus (CC0).

Judges: Bauer, Wood, Coffey

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