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· 9/1/1942

Kline v. Commissioner of Internal Revenue

Citations

  • 130 F.2d 742
  • 29 A.F.T.R. (P-H) 1178
  • 1942 U.S. App. LEXIS 3175

How courts have described this case

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

  • restrictive agreement affects gift tax valuation
  • restrictive agreement affects gift tax valuation

Source: CourtListener parenthetical corpus (CC0).

Judges: Biggs, Jones, Goodrich

Read full opinion on CourtListener

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.