Estate of Hill v. Commissioner
United States Tax Court
1. D created a trust for his daughter. Under Texas law, the trust was revocable unless made irrevocable by the trust instrument or by a supplement or amendment thereto.
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1. D created a trust for his daughter. Under Texas law, the trust was revocable unless made irrevocable by the trust instrument or by a supplement or amendment thereto. Held, nothing in the trust or other instruments made the trust irrevocable; held, further, the tax treatment of the trust must be determined without regard to the possibility of reformation. 2. D, who was then age 82 and facing exploratory surgery, gave a lake cottage to his son, which he had always intended giving to the son. Held, the gift was not made in contemplation of death.
1Opinion of the Court
Estate of Alvin Hill, Deceased, Chilton Hill, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Hill v. Commissioner
Docket No. 4661-73
United States Tax Court
64 T.C. 867; 1975 U.S. Tax Ct. LEXIS 86;
August 11, 1975, Filed
Decision will be entered under Rule 155.
1. D created a trust for his daughter. Under Texas law, the trust was revocable unless made irrevocable by the trust instrument or by a supplement or amendment thereto. Held, nothing in the trust or other instruments made the trust irrevocable; held, further, the tax treatment of the trust must be determined…
2Cases cited33 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Koy v. SchneiderTexas Supreme Court · 1920
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
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