United States v. Manufacturers National Bank of Detroit

How courts have described this case

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

• explaining that IRS “regulations gave the insured fair notice 3 of the likely tax consequences” of a taxable event
• explaining that IRS “regulations gave the insured fair notice 12 of the likely tax consequences” of a taxable event
• explaining that IRS “regulations gave the insured fair notice of the likely tax consequences” of a taxable event
• A direct tax is “not a tax upon a transfer or other taxable event but is, instead, a tax upon property.”
• upholding a federal estate tax collected on an insurance policy
• upholding a federal estate tax collected on an insurance policy

Source: CourtListener parenthetical corpus (CC0).