FRANCHILOR DEVALON v. STATE OF FLORIDA

How courts have described this case

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

• holding that no gift was made upon payment to stepchildren in settlement of dispute
• “[I]f the transfer under scrutiny is considered as made for an adequate and full consideration for gift tax purposes, it likewise is to be considered for estate tax purposes.”
• “[I]f the transfer under scrutiny is considered as made for an adequate and full consideration for gift tax purposes, it likewise is to be considered for estate tax purposes.”
• “The phrase ‘an adequate and full consideration in money or money’s worth,’ common to both the estate and gift tax statutes here pertinent, is to be given an ‘identical construction’ in regard to each of them.”
• involving settlement of a contentious will dispute
• “The phrase ‘an adequate consideration

Source: CourtListener parenthetical corpus (CC0).