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Your query estate and gift and tax returned 4 results.
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C.I.R. V. ESTATE OF HUBERT, 520 U.S. 93 (1997) [Syllabus] |
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UNITED STATES V. IRVINE, 511 U.S. 224 (1994). [Syllabus] |
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C.I.R. V. ESTATE OF HUBERT, 520 U.S. 93 (1997) [Syllabus] |
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DRYE V. UNITED STATES [Syllabus] Whether the interest of an heir in an estate constitutes 'property ' or a 'right to property' to which the federal tax lien attaches under 26 U.S.C 6321 even though the heir thereafter purports retroactively to disclaim the interest under state law. |
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[Syllabus] |