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· 2/22/1996

Karen Dahn v. United States of America Maureen Ames and Keith Finley

Citations

  • 77 F.3d 492
  • 1996 U.S. App. LEXIS 8951
  • 77 A.F.T.R.2d (RIA) 96

How courts have described this case

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

  • value of homestead is included in decedent's gross estate under section 2036(a) in part because there was no bona fide sale among family members
  • impressions of IRS employees are not relevant to the judicial determination of a tax liability

Source: CourtListener parenthetical corpus (CC0).

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