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· 6/7/2001

Larry L. Sather v. CIR

Citations

  • 251 F.3d 1168
  • 2001 U.S. App. LEXIS 11844
  • 87 A.F.T.R.2d (RIA) 2001

How courts have described this case

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

  • applying the reciprocal trust doctrine 4 in a gift tax context to determine the economic substance of gift transfers
  • applying the reciprocal trust doctrine4 in a gift tax context to determine the economic substance of gift transfers

Source: CourtListener parenthetical corpus (CC0).

Judges: Wollman, Hansen, Murphy

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

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.