Estate of Robinson v. Commissioner
United States Tax Court
D's late husband bequeathed his estate to a marital trust, for the benefit of D, and a residuary trust, for the benefit of his children and grandchildren. The marital trust was to be funded by one-half of the assets of the estate and the residuary trust was to be funded by the remaining assets of the estate. The will gave D a testamentary power of appointment over the assets of the marital trust.
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D's late husband bequeathed his estate to a marital trust, for the benefit of D, and a residuary trust, for the benefit of his children and grandchildren. The marital trust was to be funded by one-half of the assets of the estate and the residuary trust was to be funded by the remaining assets of the estate. The will gave D a testamentary power of appointment over the assets of the marital trust. If D failed to exercise her testamentary power of appointment, the assets of the marital trust were to pass to the beneficiaries of the residuary trust. a family dispute ensued, and neither of the…
1Opinion of the Court
Estate of Inez T. Robinson, Deceased, Tom Ed Robinson and Ralph E. Robinson, Co-Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Robinson v. Commissioner
Docket Nos. 14599-90, 939-91
United States Tax Court
101 T.C. 499; 1993 U.S. Tax Ct. LEXIS 74; 101 T.C. No. 33;
December 2, 1993, Filed
Decisions will be entered under Rule 155.
D's late husband bequeathed his estate to a marital trust, for the benefit of D, and a residuary trust, for the benefit of his children and grandchildren. The marital trust was to be funded by one-half of the assets of the estate and the…
2Cases cited21 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. PelzerSupreme Court of the United States · 1941
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
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