United States v. Stapf

How courts have described this case

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

• “[T]he primary thrust ... is to extend to taxpayers in common law states the advantages of ‘estate splitting’ otherwise available only in community property states.”
• \[T]he primary thrust ... is to extend to taxpayers in common law states the advantages of 'estate splitting' otherwise available only in community property states.\
• A deduction for a claim against an estate “should not be predicated solely on the finding that a promise or claim is legally enforceable under the state laws governing the validity of contracts and wills.”
• A deduction for a claim against an estate \should not be predicated solely on the finding that a promise or claim is legally enforceable under the state laws governing the validity of contracts and wills.\
• interpreting corresponding provision in 1939 Code

Source: CourtListener parenthetical corpus (CC0).