Legal Opinion
Struthers v. Kelm
Court of Appeals for the Eighth Circuit
Decided January 11, 1955No. 15103PublishedCited by 9 opinions
1Opinion of the Court
COLLET, Circuit Judge.
The question for determination is whether the creator of three trusts, Mrs. Mary Case Barney, reserved the right, in conjunction with other persons, to designate the persons who should possess or enjoy the property constituting the trusts or the income therefrom. If she did so, the property constituting the trusts was subject to estate tax on her estate under § 811(c) (1) (B) (ii), 26 U.S.C.A. § 811(c) (1) (B) (ii). The pertinent portions of the statute are quoted in the footnote.1
The facts are not in dispute. The trust indenture was executed February 18, 1937. By it…
2Cases cited5 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Lober v. United StatesSupreme Court of the United States · 1953
- First and American National Bank v. HigginsSupreme Court of Minnesota · 1940
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Lober v. United StatesUnited States Court of Claims · 1952
3Cited by9 opinions
- Varian v. CommissionerUnited States Tax Court · 1966
- People Ex Rel. Mosk v. LynamCalifornia Court of Appeal · 1967
- Estate of Gilchrist v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
- Estate of Anna Lora Gilchrist, Deceased, Layland Myatt and Elizabeth Dearborn, Independent Executors v. Commissioner of Internal Revenue, Estate of Ruth T. Reid, Deceased, Walter D. Reid, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Estate of Round v. CommissionerUnited States Tax Court · 1963
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