Swasey v. Whalen

How courts have described this case

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

• stating that “The law is clear that post-death events are relevant when computing the deduction to be taken for disputed or contingent claims” (citing section 20.2053-l(b)(3), Estate Tax Regs.)
• basing distinction on Regulations’ disal-lowance of deductions for vague or uncertain estimates
• distinguishing certain and enforceable claims from disputed or contingent claims
• willing seller is hypothetical seller rather than the estate
• describing “disputed or contested” claims

Source: CourtListener parenthetical corpus (CC0).