Legal Opinion
Estate of Genevieve Rolin, Deceased, Haydee Rolin and Marine Midland Bank New York, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 6, 1978No. 80, Docket 78-4043PublishedCited by 16 opinions
1Opinion of the Court
IRVING R. KAUFMAN, Chief Judge:
In this case, we must determine the effectiveness, for estate tax purposes, of an instrument by which .the executors of the estate of Genevieve Rolin purported to renounce her interest in a trust created by her late husband, Daniel. The Tax Court held the renunciation effective. 68 T.C. 919 (1977). We affirm.
Daniel established the trust in 1958, retaining for life the income plus the power to amend or revoke the trust at any time. Upon his death, the corpus was to be divided into two parts: “Trust A” would receive an amount equal to the maximum marital deduction…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. FieldSupreme Court of the United States · 1921
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- United States v. FieldSupreme Court of the United States · 1921
- Albany Hospital v. . Albany Guardian SocietyNew York Court of Appeals · 1915
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- 21 Employee Benefits Cas. 1762, Pens. Plan Guide (Cch) P 23937u R. Scott Nickel, as Plan Benefit Administrator of the Thrift Plan of Phillips Petroleum Company Thrift Plan of Phillips Petroleum Company, Plaintiffs-Counter v. Estate of Lurline Estes, Defendant-Cross Estate of Annie J. Layman, Defendant-Counter Claimant-Appellant, Clifford D. Estes Lisa C. Williams, Defendants-Cross Tom Fowler C.W. Fowler R.L. Layman Barbara Peeples, Defendants-Counter Claimants-AppellantsCourt of Appeals for the Fifth Circuit · 1997
- Karpf v. KarpfNebraska Supreme Court · 1992
- Estate of La Sala v. CommissionerUnited States Tax Court · 1979
- Robinson v. CommissionerUnited States Tax Court · 1980
- Estate of Allen v. CommissionerUnited States Tax Court · 1989
11 more not listed; retrieve them via the Exa API.