Goddard v. Public Service Co. of Colo.

How courts have described this case

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

• cash or bearer type securities owned solely by surviving spouse are not included in the decedent's estate for tax purposes merely by their being located in a jointly leased safe deposit box
• cash or bearer type securities owned solely by surviving spouse are not included in the decedent’s estate for tax purposes merely by their being located in a jointly leased safe deposit box
• apart-ment owners who set rent based on gas bills that were too low unable to assert estoppel claim against gas company under public utility law disallowing rebates or refunds of utility charges

Source: CourtListener parenthetical corpus (CC0).