Legal Opinion
Estate of Bunn v. United States
United States Court of Claims
Decided October 25, 1983No. Nos. 313-81T, 314-81T, 110-83T and 111-83TPublishedCited by 2 opinions
1Opinion of the Court
OPINION
ON CROSS-MOTIONS FOR SUMMARY JUDGEMENT
PHILIP R. MILLER, Judge:
The disputed issue in these cases is whether George W. Bunn, Jr. (the taxpayer) made a taxable gift in 1973, when, after having received the income of a trust during its 20-year term, he relinquished his right to receive the corpus in favor of his children. It is decided herein that he did.
Facts
The will of Alice E. Bunn, who died on April 8, 1953, provided for a trust which, inter alia, was to pay half of its income to George W. Bunn, Jr., for its 20-year term. At the end of the term the half of the corpus which was the…
2Cases cited11 opinions
- Hutto v. DavisSupreme Court of the United States · 1982
- Thurston Motor Lines, Inc. v. Jordan K. Rand, Ltd.Supreme Court of the United States · 1983
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Jewett v. CommissionerSupreme Court of the United States · 1982
- Jaffree v. WallaceCourt of Appeals for the Eleventh Circuit · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bonanno v. United StatesUnited States Court of Claims · 1987
- Johns Manville Corporation v. United StatesUnited States Court of Federal Claims · 2025