Legal Opinion

Katz, Look & Moison, P.C. v. Turnwall

Supreme Court of Colorado

Decided June 6, 2005No. 04SC214PublishedCited by 16 opinions

1Opinion of the Court

KOURLIS, Justice.

Marian Klarner died on March 26, 2000 while she was the income beneficiary of a Qualified Terminable Interest Property (“QTIP”) Trust established for her benefit by Albert Klarner at his death in 1982. Marian’s gross estate, for federal and state estate tax purposes, included the QTIP Trust. Her Trustees sought to recover the estate taxes attributable to the QTIP Trust from that Trust. Two of the beneficiaries of the QTIP Trust objected. The Trustees then sought instruction from the probate court. The QTIP beneficiaries appealed the probate court’s ruling to the court of…

2Cases cited24 opinions

  1. Pacific Gas & Electric Co. v. State Energy Resources Conservation & Development CommissionSupreme Court of the United States · 1983
  2. Riggs v. Del DragoSupreme Court of the United States · 1942
  3. Bernhard v. Farmers Insurance ExchangeSupreme Court of Colorado · 1996
  4. Heller v. First National Bank of Denver, N.A.Colorado Court of Appeals · 1982
  5. Copley v. CopleyCalifornia Court of Appeal · 1981

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3Cited by16 opinions

  1. Morris v. Belfor USA Group, Inc.Colorado Court of Appeals · 2008
  2. In re Donald C. Taylor and Margaret Ann Taylor TrustColorado Court of Appeals · 2016
  3. Christine E. Aimone, Individually and as Successor Trustee of the Martin Aimone Revocable Trust Agreement Dated the 18Th Day of March, 1993, as Amended, and as of the Estate of Martin Aimone and Frances Colleen Aimone, Individually and as Successor Trustee of the Gay C. Aimone Revocable Trust Agreement Dated the 18Th Day of March, 1993, as Amended v. Benjamin W. Aimone Matthew M. Aimone William B. Aimone Jonathon I. Aimone, Individually and as of the Estate of Bruce William Aimone Michael J. Aimone Amanda M. Aimone Thomas A. Aimone Jacob D. Aimone and Behlee A. AimoneWyoming Supreme Court · 2023
  4. Sotelo v. Hutchens Trucking Co., Inc.Colorado Court of Appeals · 2007
  5. In the Interest of Delluomo v. CedarbladeColorado Court of Appeals · 2014

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