Estate of Rolin v. Commissioner
United States Tax Court
Decedent's husband was grantor of an inter vivos trust in which the grantor reserved the income for life with power of revocation.
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Decedent's husband was grantor of an inter vivos trust in which the grantor reserved the income for life with power of revocation. Upon grantor's death, the trust res was to be divided into trust A (marital trust) and trust B. Decedent was to receive the income of trust A and trust B for life and was granted a power of appointment as to the principal of trust A. Upon the death of her husband, followed by her death, pursuant to authority in her will, decedent's executor purported to renounce her interest in trust A. Held, the renunciation was effective and decedent's interest in trust A is not…
1Opinion of the Court
Estate of Genevieve Rolin, Deceased, Haydee Rolin and Marine Midland Bank-New York, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Rolin v. Commissioner
Docket No. 5766-73
United States Tax Court
68 T.C. 919; 1977 U.S. Tax Ct. LEXIS 46;
September 15, 1977, Filed
Decision will be entered under Rule 155.
Decedent's husband was grantor of an inter vivos trust in which the grantor reserved the income for life with power of revocation. Upon grantor's death, the trust res was to be divided into trust A (marital trust) and trust B. Decedent was to receive the income of…
2Cases cited17 opinions
- Carrier v. . CarrierNew York Court of Appeals · 1919
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
- Hardenbergh v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Eighth Circuit · 1952
- King v. CommissionerUnited States Tax Court · 1962
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
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