Legal Opinion
Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United States
Court of Appeals for the Seventh Circuit
Decided November 18, 1968No. 16611, 16612PublishedCited by 57 opinions
1Opinion of the Court
HASTINGS, Circuit Judge.
Appellant, for himself and as executor of the estate of his deceased wife, appeals from adverse judgments entered October 6, 1967 in the district court on their actions for refunds of federal gift taxes. 1
The facts, most of which were stipulated, are undisputed. On July 6, 1961 taxpayers executed a trust agreement creating a trust for their twelve minor grandchildren. The trust res was a parcel of real estate valued at $132,500 and subject to a $82,500 mortgage. The grandchildren received equal shares. By the terms of the agreement the corpus was to vest as each…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Fono v. CommissionerUnited States Tax Court · 1982
- Ward v. CommissionerUnited States Tax Court · 1986
- Newman v. CommissionerUnited States Tax Court · 1977
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
52 more not listed; retrieve them via the Exa API.