In Re Sage's Estate

How courts have described this case

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

• “[W]hile a decedent’s gross estate is fixed as of the date of his death, deductions claimed in determining the net estate subject to tax may not be 16 DIERINGER V. CIR ascertainable or even accrue until the happening of events subsequent to death.”

Source: CourtListener parenthetical corpus (CC0).