Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors 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.

• although not legislative history, Blue Book can be “highly indica-five” of Congressional intent

Source: CourtListener parenthetical corpus (CC0).