John P. Kinsey and Edith B. Kinsey 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.

• wherein we found significant the fact that “the donee was powerless, both legally and as a practical matter, to change the course of events already unfolding”

Source: CourtListener parenthetical corpus (CC0).