Jean A. Stanko v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that the proper approach to valuation is to determine what a willing buyer would have paid for the property (citing United States v. Cartwright, 411 U.S. 546 , 551 , 36 L. Ed. 2d 528 , 93 S. Ct. 1713 (1973))
• requiring Commissioner to prove fraudulent intent where transfer made approximately one year before transferee’s ex-husband’s company dissolved and subsequently failed to file a Federal income tax return giving rise to penalties

Source: CourtListener parenthetical corpus (CC0).