United States v. Maikel Suarez Plasencia

How courts have described this case

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

• noting that in the absence of a recapture agreement, it is unclear whether the heirs are on notice of either the recapture provisions or of the possibility that they will be subject to recapture tax in the future
• contents of the election are prescribed by section 20.2032A-8(a)(3), Estate Tax Regs., under the authority of section 2032A(d)(l)
• contents of the election are prescribed by section 20.2032A-8(a)(3) , Estate Tax Regs., under the authority of section 2032A(d)(1)

Source: CourtListener parenthetical corpus (CC0).