Iowa Supreme Court Attorney Disciplinary Board v. Samuel Zachary Marks

How courts have described this case

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

• “[T]here must be a valid passing of an interest under State law requirements before a valid passing of an interest can be considered to have occurred for Federal estate tax law purposes.”

Source: CourtListener parenthetical corpus (CC0).