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Go to 74 T.C. 1266 (not yet in the library — opens the official source)
61 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2010-226 — Harry Eugene Mathews v. Commissioner
    IRCCourt RulingsOct 19, 2010related by meaning
    tter of local law and a State court's determination with regards to such assignment is not reviewable by this Court);9 Chambers v. Commissioner, supra 9This Court recognizes that in Commissioner v. Estate of Bosch, 387 U.S. 456, 465 (1967), the Court held that where the Federal estate tax liability turns upon the chara…