Richard H. Black, Deceased, Phyllis M. Black, Personal Representative 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.

• “If the statutory language expresses a Congressional purpose to tax the decedent’s interest, that interest is includable in the decedent’s gross estate regardless of whether state law would label it a ‘joint tenancy’ interest.”

Source: CourtListener parenthetical corpus (CC0).