Legal Opinion
Central Trust Co. of Cincinnati v. Welch
Court of Appeals for the Sixth Circuit
Decided July 16, 1962No. 14685PublishedCited by 1 opinion
1Opinion of the Court
STARR, Senior District Judge.
This appeal by the defendant District Director of Internal Revenue from the judgment of the district court involves a question of Federal estate tax, and we *924shall set forth briefly the factual situation out of which the action arose.
On May 31, 1951, Clara K. Nebel executed her will and also executed a separate trust agreement and did not in either instrument refer to the other. By her trust agreement she created a revocable inter vivos trust, naming the Central Trust Company of Cincinnati as trustee and* placing substantially all of her property in the trust. As…
2Cases cited4 opinions
- Gearhart v. RichardsonOhio Supreme Court · 1924
- In Re Estate of DickeyOhio Court of Appeals · 1949
- Schmalstig v. ConnerDistrict Court, S.D. Ohio · 1942
- Mary Lee Cadden, of the Estate of George A. Burnett, Deceased v. Russell A. Welch, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
3Cited by1 opinion
- Central Trust Company of Cincinnati, Ohio v. WelchCourt of Appeals for the Sixth Circuit · 1962