Legal Opinion
Estate of Ida Maude Sowell, Homer T. Sowell v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 9, 1983No. 81-1912PublishedCited by 14 opinions
1Opinion of the Court
WILLIAM E. DOYLE, Circuit Judge.
This is an appeal from the United States Tax Court, 74 T.C. 1001 (1980). It seeks review of a judgment that the corpus of the Thomas R. Sowell Trust was includable in the estate of appellant’s decedent, Ida Maude Sowell, for federal estate tax purposes. In the Tax Court both sides filed motions for summary judgment. The judge upheld the position of the Commissioner of Internal Revenue. We reverse.
The issue is whether the Tax Court erred in holding that the power to invade the trust corpus, “in case of emergency or illness”, constitutes a general power of…
2Cases cited9 opinions
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
- Lovett v. FarnhamMassachusetts Supreme Judicial Court · 1897
- Funk v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Pittsfield National Bank v. United StatesDistrict Court, D. Massachusetts · 1960
- Stix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Fogg v. MacAlusoSupreme Court of Colorado · 1995
- Estate of Little v. CommissionerUnited States Tax Court · 1986
- Estate of Norman H. Vissering, Deceased, Elizabeth L. Lafferty v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Estate of Sieber v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2001
- Walter A. Martin v. United StatesCourt of Appeals for the Fourth Circuit · 1986
9 more not listed; retrieve them via the Exa API.