Wells Fargo Bank New Mexico, N.A. v. United States

How courts have described this case

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

• observing that, “for federal [gift] tax purposes, the essence of a completed transfer is determined by whether there was a ‘passage of dominion and control over the economic benefits of property’ ” (emphasis in original) (quoting Sanford’s Estate, 308 U.S. at 43)

Source: CourtListener parenthetical corpus (CC0).