Martin, Kenya Abdule

How courts have described this case

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

• because divorce decree obligated decedent to make payments to his former wife until her death or the expiration of 130 months, whichever event should first occur, the value of wife's claim against estate was determined actuarially under section 20.2031-7(e) , Estate Tax Regs.

Source: CourtListener parenthetical corpus (CC0).