Estelle Want, Trustee and Transferee 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.

• noting that petitioner was liable from at least date of service of notice of deficiency and may be liable before then “if at the time she had actual notice of the government’s intention to hold the trust liable” for additional tax liabilities

Source: CourtListener parenthetical corpus (CC0).