Legal Opinion
Lynn S. Richards, of the Estate of Stephen L. Richards, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided April 13, 1967No. 8616PublishedCited by 6 opinions
1Opinion of the Court
HICKEY, Circuit Judge.
This case presents the question whether or not the corpus of a trust created by the decedent during his life for the support of his wife is includable in his gross estate for tax purposes. The tax court held that the value of the trust is includa-ble in the gross estate of the decedent. The executor filed a petition for review in this court.
On January 31, 1942, Stephen L. Richards, deceased, created the trust which named as trustees his three sons and his brother. The trust corpus consisted of 3800 of 4999 outstanding shares of the Wasatch Land and Improvement Company. 1…
2Cases cited4 opinions
- Helvering v. Mercantile-Commerce Bank & Trust Co.Court of Appeals for the Eighth Circuit · 1940
- Commission of Internal Revenue v. Dwight's EstateCourt of Appeals for the Second Circuit · 1953
- The Colonial-American National Bank of Roanoke, of the Estate of Eustace B. Stone, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1957
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1962
3Cited by6 opinions
- Albert Henry Kasishke, Jr., of the Estate of Olive M. Kasishke, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- Byrum v. United StatesDistrict Court, S.D. Ohio · 1970
- Estate of Mitchell v. CommissionerUnited States Tax Court · 1970
- Estate of McTighe v. CommissionerUnited States Tax Court · 1977
- Estate of Mitchell v. CommissionerUnited States Tax Court · 1970
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