Martha A. Willging, Individually and as of the Estate of John Z. Willging v. United States

How courts have described this case

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

• stating that a cash basis farmer owning appreciated assets is not taxable on the unrealized appreciation, nor is his spouse, because of the section 1014 basis step-up
• “If the plea is ‘guilty,’ the Court must be satisfied that there is a factual basis for that plea, but if the plea is ‘nolo co ntendere’ no such duty is imposed upon the Co urt.”

Source: CourtListener parenthetical corpus (CC0).