United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, Deceased

How courts have described this case

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

• routine inclusion of property subject to Alabama homestead rights in the gross estate; homestead treated like dower for purposes of the marital deduction except insofar as a difference in vesting leads to a different result under the terminable interest rule, sec. 2056(b)
• routine inclusion of property subject to Alabama homestead rights in the gross estate; homestead treated like dower for purposes of the marital deduction except insofar as a difference in vesting leads to a different result under the terminable interest rule, sec. 2056(b)

Source: CourtListener parenthetical corpus (CC0).