Legal Opinion
Marian A. Byrum, Under the Last Will and Testament of Milliken C. Byrum, Deceased v. United States
Court of Appeals for the Sixth Circuit
Decided April 8, 1971No. 20526PublishedCited by 7 opinions
1Opinion of the Court
BROOKS, Circuit Judge.
This is an appeal by the United States from an adverse ruling of the District Court, 311 F.Supp. 892, on the issue of whether certain assets transferred into an irrevocable trust could be included in decedent-grantor’s estate by operation of 26 U.S.C. § 2036.1 The action arose by a claim for refund of taxes paid and was decided on motions for summary judgment with a stipulated set of facts. We affirm the judgment of the District Court.
That portion of the trust agreement2 that the Government contends made the *951assets transferred into trust includable in the grantor’s…
2Cases cited13 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Pardee v. CommissionerUnited States Tax Court · 1967
- State Street Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1959
- King v. CommissionerUnited States Tax Court · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. ByrumSupreme Court of the United States · 1972
- Michael A. Costantino, on Behalf of the Class of v. Trw, Inc. Jake Schoepler, Secretary, Board of Administrators Trw Salaried Pension PlanCourt of Appeals for the Sixth Circuit · 1994
- Estate of Goodwyn v. CommissionerUnited States Tax Court · 1973
- Estate of Wall v. CommissionerUnited States Tax Court · 1993
- Estate of Wall v. CommissionerUnited States Tax Court · 1993
2 more not listed; retrieve them via the Exa API.