ODC, Pet v. James Robert Carroll Jr.

How courts have described this case

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

• given decedent’s old age and poor health, it was implied that decedent’s children would not prevent her from continuing to use her transferred assets
• “The fact that decedent was 88 years old and in failing health strongly supports our finding that the transfer of the assets was purely for the purpose of avoiding Federal estate and gift taxes.”

Source: CourtListener parenthetical corpus (CC0).