Robert L. Phinney, District Director of Internal Revenue v. Milton Kay and Bernard Kay, as Executors of the Estate of Sarah Kay Rosenman

How courts have described this case

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

• once a joint will is executed and one of the parties thereto has died, survivor becomes bound as to the testamentary disposition of property owned by either party at decedent’s death, barring a failure of will to cover the total of such property

Source: CourtListener parenthetical corpus (CC0).