Mary Helen Parker and Jean Parker Griffith 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.

• finding that death is a taxable event
• finding that death is a taxable event
• finding that death is a taxable event
• “if the subject transaction involves two or more taxpayers, equitable recoupment will not be available unless a sufficient identity of interest exists so that the taxpayers should, in equity, be treated as a ‘single taxpayer’ ”

Source: CourtListener parenthetical corpus (CC0).