Smith v. Cowden (In Re Cowden)

How courts have described this case

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

• finding that the relevant date of transfer under the PUVTA is the date when the deed at issue was recorded
• acknowledging the right of a devisee under Pennsylvania law to convey his interest in an estate pre-distribution
• for federal principles of issue preclusion/collateral estoppel to apply, the issue sought to be precluded must be identical to the one that was decided in the prior action
• for federal principles of issue preclusion/collateral es-toppel to apply, the issue sought to be precluded must be identical to the one that was decided in the prior action

Source: CourtListener parenthetical corpus (CC0).