Richard E. And Helen v. Stevens v. Commissioner of Internal Revenue, Wanda Z. Stevens v. Commissioner of Internal Revenue

How courts have described this case

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

• paraphrasing “incident to” as “[implementing] the terms of the decree”
• paraphrasing \incident to\ as \[implementing] the terms of the decree\

Source: CourtListener parenthetical corpus (CC0).