· 7/1/1996
Estate of Shelfer v. Commissioner of Internal Revenue
Citations
- 86 F.3d 1045
- 78 A.F.T.R.2d (RIA) 5177
- 1996 U.S. App. LEXIS 15684
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- stating \the ... QTIP trust provisions ... liberalize[d] the marital deduction to cover trust instruments that provide ongoing income support for the surviving spouse while retaining the corpus for the children or other beneficiaries\
Source: CourtListener parenthetical corpus (CC0).
Judges: Kravitch, Dubina, Carnes
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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