Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor 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.

• “When both a municipal officer and a local government entity are 16 named, and the officer is named only in an official capacity, the court may dismiss the officer as a 17 redundant defendant.”
• \Congress further believed that as between spouses so long as the property was taxed in the first or the second estate the estate tax laws should not dictate how a person decided to dispose of his or her property.\

Source: CourtListener parenthetical corpus (CC0).