S. Prestley Blake and Setsu Blake 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.

• stating that an “understanding” among the parties need not be “legally enforceable under state law”
• declining to decide whether federal or forum state choice-of-law principles applied because the result was the same either way
• declining to decide whether federal or forum state choice-of-law principles applied because the result was the same either way
• declining to decide whether federal or forum state choice-of-law principles applied because the result was the same either way
• declining to decide whether federal or forum state choice-of-law principles applied because the result was the same either way
• “Where there is, as here, an expectation on the part of the donor that is reasonable, with an advance understanding that the donee charity will purchase the asset with the proceeds of the donated stock, the transaction will be looked at as a unitary one.”

Source: CourtListener parenthetical corpus (CC0).