United States v. Bertha Dean

How courts have described this case

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

• 9-percent chance that a woman aged 82 would outlive two women aged 67 and 68 not so remote as to be negligible
• charitable bequest contingent upon decedent’s 82 year old sister predeceasing both the decedent’s 67 year old daughter and her 68 year old daughter-in-law
• 9-percent chance that a woman aged 82 would outlive two women aged 67 and 68 not so remote as to be negligible
• 1 out of 11 or 9.1 percent chance not considered negligible
• for purposes of sec. 20.2055-2(b)(1), Estate Tax Regs., \so remote as to be negligible\ defined as the \chance which persons generally would disregard as so highly improbable that it might be ignored with reasonable safety in undertaking a serious business transaction\
• where the Court of Appeals for this Circuit observed that the denial of the deduction in Commissioner of Internal Revenue v. Sternberger’s Estate, supra, rested “on the ground that the actuarial art was unable to cope with the contingency of that * * * case.”

Source: CourtListener parenthetical corpus (CC0).