Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner

How courts have described this case

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

• “The applicable [s]tate law is the law of the [s]tate where the transfer occurred.”

Source: CourtListener parenthetical corpus (CC0).