Legal Opinion
Estate of Nancy E. Rosenblatt, Deceased, Joseph Rosenblatt, Trustee v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided October 9, 1980No. 79-1163PublishedCited by 7 opinions
1Opinion of the Court
McKAY, Circuit Judge.
In 1958, Nancy E. Rosenblatt’s grandfather established a trust for her benefit. The trust instrument provided the trustee with discretion to expend property or income from the trust property for her benefit as primary beneficiary. The trustee was to distribute the entire income and principal to Nancy when she reached age 21. If she died before she reached 21, the income and property were to be distributed to her estate. In addition, the trust agreement gave Nancy a general power of appointment enabling her to name the persons to whom the trust property and income should…
2Cases cited17 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Boeving v. United StatesCourt of Appeals for the Eighth Circuit · 1981
- In Re Estate of AmundsonSouth Dakota Supreme Court · 2001
- Boeving v. United StatesCourt of Appeals for the Eighth Circuit · 1981
- Estate of Vissering v. CommissionerUnited States Tax Court · 1991
- Cornelius A. Ross, and Effie H. Ross v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
2 more not listed; retrieve them via the Exa API.