Legal Opinion
In Re Estate of Edgar M. Uhl, Deceased. The National City Bank of Evansville, Administrator, With Will Attached v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 13, 1957No. 11790_1PublishedCited by 20 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
The deceased, Edgar M. Uhl, died testate March 7, 1951. On March 2, 1938, he transferred, by an irrevocable trust indenture to an Indiana bank, personal property consisting principally of Government bonds but including also some stocks. Under this instrument, he reserved $100.00 monthly from the income from the corpus vested in the trustee, but retained no control over the property. Upon termination of the trust, by his death, the property was to be divided equally between a nephew and two nieces.
The controversy presented is whether the value of the entire trust estate,…
2Cases cited4 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Carter v. American Trust Co., Gdn.Indiana Court of Appeals · 1925
3Cited by20 opinions
- Estate of Maria M. Coxe Skinner, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors v. United StatesCourt of Appeals for the Third Circuit · 1963
- Pardee v. CommissionerUnited States Tax Court · 1967
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
- Estate of Skinner v. United StatesDistrict Court, E.D. Pennsylvania · 1961
- Estate of Wyly v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
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