M. v. C., Father of M.P.C., Minor Child v. State of Florida, Department of etc.

How courts have described this case

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

• holding that “there is no dispute that the below-market rent is a taxable gift”
• noting that even payment of all property taxes by someone other than transferor is insufficient to show absence of an implied agreement giving transferor possession or enjoyment of the whole
• noting that even payment of all property taxes by someone other than transferor is insufficient to show absence of an implied agreement giving transferor possession or enjoyment of the whole

Source: CourtListener parenthetical corpus (CC0).