Estate of Strock v. United States

How courts have described this case

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

• recognizing that estate's attempt to reform will was motivated, in part, to avoid sec. 2055(e) ↩ but nevertheless allowing deduction
• allowing charitable deduction for interest severed after original return was filed

Source: CourtListener parenthetical corpus (CC0).