Legal Opinion
Forsee v. United States
District Court, D. Kansas
Decided November 8, 1999No. 98-2562-JWLPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
LUNGSTRUM, District Judge.
In this case the court is called upon to determine whether the deceased received a general power of appointment under the Dorothy Berryman Revocable Trust such that the corpus of the trust was properly included in the decedent’s gross estate for tax purposes as required by 26 U.S.C. § 2041. Presently before the court is plaintiffs’ motion for summary judgement (Doc. 11). For the reasons set forth below, plaintiffs’ motion is denied and summary judgment is granted in favor of the government.
I. Findings of Fact
The parties stipulate to and the court…
2Cases cited18 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- David v. City & County of DenverCourt of Appeals for the Tenth Circuit · 1996
- Estate of Ford v. CommissionerUnited States Tax Court · 1969
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3Cited by1 opinion
- Carlson v. Sweeney, Dabagia, Donoghue, Thorne, Janes & PagosIndiana Court of Appeals · 2007