Roger L. Ewart, Fiduciary and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor v. Commissioner of Internal Revenue

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

• the court, relying in part on Commissioner v. Stern, 357 U.S. 39, noted that: (1) section 6901 is a purely procedural statute, and (2) the question of a taxpayer’s substantive liability is decided on the basis of State law

Source: CourtListener parenthetical corpus (CC0).