Legal Opinion
O'MALLEY v. United States
District Court, N.D. Illinois
Decided August 2, 1963No. 58 C 76PublishedCited by 7 opinions
1Opinion of the Court
CAMPBELL, Chief Judge.
Edward H. Fabrice (hereinafter referred to as “Fabrice”) died a resident of Illinois on October 13, 1949. Prior to his death Fabrice had created five irrevocable trusts naming himself and two other persons as co-trustees. The trust instruments were identical except for the names of the beneficiaries and the property transferred. Fabrice’s daughter Janet was the beneficiary of two of the trusts, his daughter Lorraine was beneficiary of two others and his wife was to receive the benefit from the fifth trust.
During his lifetime Fabrice orally leased, occupied and paid rent…
2Cases cited14 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Lober v. United StatesSupreme Court of the United States · 1953
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Estate of Budlong v. CommissionerUnited States Tax Court · 1946
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. O'MALLEYSupreme Court of the United States · 1966
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Estate of Graves v. CommissionerUnited States Tax Court · 1989
- Estate of Graves v. CommissionerUnited States Tax Court · 1989
- United States v. ByrumSupreme Court of the United States · 1972
2 more not listed; retrieve them via the Exa API.