LeFever v. Commissioner

How courts have described this case

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

• holding that heirs to an estate were bound by the duty of consistency when they have economic interest and sufficient privity in the estate tax matters
• holding that cash rental use of the property is not a trade or business and therefore does not constitute a qualified use
• holding that heirs to an estate are bound by the duty of consistency when they have an economic interest in the matter and sufficient privity with the executor of an estate
• “Cash rental of the property to a nonfamily member is not a qualifying use.” (emphasis added)
• “Cash rental of the property to a nonfamily member is not a qualifying use.” (emphasis added)
• “The doctrine is known either as quasi-estoppel or the duty of consistency. . . . We will refer to it as the duty of consistency.”

Source: CourtListener parenthetical corpus (CC0).