Law v. Stover (In Re Law)

How courts have described this case

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

• A Child Tax Credit was a contingent interest on the petition date, and therefore became property of the estate.
• “Property of the estate includes contingent interests in future payments.”
• “[Excess CTCs are not considered tax overpay-ments.”

Source: CourtListener parenthetical corpus (CC0).