Legal Opinion
Commissioner of Internal Revenue v. Estate of Ellis Branson Ridgway, Deceased, Craig Sawyer Ridgway and Ellis Branson Ridgway, Jr., Executors
Court of Appeals for the Third Circuit
Decided June 1, 1961No. 13401_1PublishedCited by 45 opinions
1Opinion of the Court
STALEY, Circuit Judge.
On September 25, 1930, Ellis Branson Ridgway, decedent, executed a deed of trust, the income being payable to his wife for life, and upon her death to decedent, if living, for his life. The trust was irrevocable except for a power he expressly reserved to make changes with respect to the distribution of principal or income, but not so as to favor himself or his estate. The decedent relinquished this power in 1944, thereby surrendering all control over the trust property and making the trust completely irrevocable.
The decedent died in 1953, and the Commissioner included…
2Cases cited24 opinions
- Atlantic Cleaners & Dyers, Inc. v. United StatesSupreme Court of the United States · 1932
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
19 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- United States v. Harold Lawrence BlasiusCourt of Appeals for the Second Circuit · 1968
- Antonio O'neill, as Trustee for Caceres & Johnson P.R., Inc. v. Nestle Libbys P.R., Inc.Court of Appeals for the First Circuit · 1984
- Newcombe v. CommissionerUnited States Tax Court · 1970
- United States v. TorresCourt of Appeals for the Third Circuit · 2004
- B. C. Cook & Sons, Inc. v. CommissionerUnited States Tax Court · 1975
40 more not listed; retrieve them via the Exa API.