Legal Opinion
The Detroit Bank & Trust Company, of the Estate of Fred W. Ritter, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided September 1, 1972No. 71-1790PublishedCited by 21 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
This appeal concerns taxation 'of the estate of Fred W. Ritter. On April 9, 1964, being then in apparent good health, he entered into a trust agreement with The Detroit Bank and Trust Company as trustee, by which he transferred $9,600 to a trust to acquire $100,000 of insurance on his life, with the beneficiaries of the insurance to be his children. The trust was irreovcable and nominally beyond his control, but it provided for him to continue to make contributions to the trust for the payment of life insurance premiums, and its terms confined the trustees to expending…
2Cases cited8 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Milliken v. United StatesSupreme Court of the United States · 1931
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Estate of Kurihara v. CommissionerUnited States Tax Court · 1984
- First National Bank of Oregon, of the Estate of Fred M. Slade, Deceased v. United StatesCourt of Appeals for the First Circuit · 1973
- Estate of Joseph Leder, Deceased, Jeanne Leder v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Grover H. Hope, of the Estate of Beverly J. Hope, Deceased v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1982
16 more not listed; retrieve them via the Exa API.