Legal Opinion
The First National Bank of Denver, Trustee of the Barry M. Sullivan Trust v. United States
Court of Appeals for the First Circuit
Decided May 11, 1981No. 78-1339PublishedCited by 4 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
The First National Bank of Denver, as the executor of the estate of the decedent Barry M. Sullivan and trustee of the Barry M. Sullivan trust, brought this suit for refund of $338,472 in federal estate tax. The only issue on this appeal is whether the decedent possessed a general power of appointment over the corpus of the Barry M. Sullivan trust so that it was includable in decedent’s gross estate. Other issues were settled by agreement in the trial court.
The case was tried without a jury. The record consists of the testimony of one witness, a number of documents, and…
2Cases cited8 opinions
- Loughridge's Estate v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Loughridge's EstateCourt of Appeals for the Tenth Circuit · 1950
- Horace S. Miller, Jr. And Isabel M. Campbell, Co-Executors of the Estate of Isabella Steel Miller, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1968
- Maytag v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974
- Jeffreys v. International Trust Co.Supreme Court of Colorado · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Matter of 1942 Gerald H. Lewis TrustColorado Court of Appeals · 1982
- Equal Employment Opportunity Commission v. Townley Engineering & Manufacturing Co.District Court, D. Arizona · 1987
- Estate of WilsonUnited States Tax Court · 1992
- Peprah v. WilliamsDistrict Court, D. Maryland · 2020