Legal Opinion
Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 28, 1956No. 5235_1PublishedCited by 31 opinions
1Opinion of the Court
HILL, District Judge.
In 1947, Arthur Sweet executed a revocable trust agreement in the State of Utah, naming his wife and four children as beneficiaries. Tracy-Collins Trust Company was made trustee, and as such received the corpus of the trust estate.
This trust agreement provided among other things that the trustee should pay the income to the trustor during his lifetime and thereafter to trustor’s wife for her lifetime; and upon the death of both trustor and his .wife, the trust should terminate and the trust estate be distributed equally to trustor’s four children with further provision…
2Cases cited6 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
- Hoffenberg v. CommissionerUnited States Tax Court · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- Northeastern Pennsylvania National Bank & Trust Co. v. United StatesSupreme Court of the United States · 1967
- Joe Goldstein and Lillian Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Estate of Blanchard Houston Stallworth, Sr., Deceased B. H. Stallworth, Jr., and Daisy, B. Stallworth, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
26 more not listed; retrieve them via the Exa API.