Legal Opinion
United States v. Allen
Court of Appeals for the Tenth Circuit
Decided July 26, 1961No. 6601PublishedCited by 36 opinions
1Opinion of the Court
MURRAH, Chief Judge.
This is an appeal from a judgment of the trial court awarding plaintiff-executors a refund for estate taxes previously paid.
The pertinent facts are that the decedent, Maria McKean Allen, created an irrevocable trust in which she reserved •Híths of the income for life, the remainder to pass to her two children, who are the beneficiaries of the other ^ths interest in the income. When she was approximately seventy-eight years old, the trustor-decedent was advised that her retention of the life estate would result in her attributable share of the corpus being included in her…
2Cases cited5 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Commissioner v. WemyssSupreme Court of the United States · 1945
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
3Cited by36 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- John Michael Wheeler, Independent of the Estate of Elmore K. Melton, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1997
- Estate of Rose D'ambrosio, Deceased, Vita D'Ambrosio v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- Estate of D'Ambrosio v. CommissionerUnited States Tax Court · 1995
31 more not listed; retrieve them via the Exa API.