§1787
3 cases·3 cited
Statute Text — 26 U.S.C. §1787
Statute text not available for this section.
3 Citing Cases
ate law can also help us fix the date a taxpayer has performed its obligations. Continuing Life drafted the Residence Agreement to comply with California law to win the Department of 23 [*23] Social Services’ approval. See Cal. Health & Safety Code § 1787(c). The Residence Agreement fits squarely within California’s definition of a continuing-care promise, as a promise to provide care “for the duration of [the resident’s] life.” Id. § 1771(a)(10). If Continuing Life abandons this obligation, it
Gill v. OPM
Massachusetts v. United States Department of Health & Human Services