Hartford Fire Insurance v. Citizens' Bank

How courts have described this case

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

• holding that an estate for years constitutes a taxable interest in land
• holding that an estate for years constitutes a taxable interest in land
• “All renting or leasing of real estate for a period of time in excess of five years is presumed to be an estate for years.”

Source: CourtListener parenthetical corpus (CC0).