Estate of Rapp v. Commissioner

Core Citations

REVERSES OTHER CASE

• Ellingson v. Comm'r of Internal Revenue (In re Estate of Ellingson)

This document cites

• Federal Cases - Nicholson v. Comm'r of Internal Revenue (In re Estate of Nicholson)
• Federal Cases - Ware v. C.I.R.
• Federal Cases - Ellingson v. Comm'r of Internal Revenue (In re Estate of Ellingson)
• Federal Cases - Pagel, Inc. v. Comm'r of Internal Revenue
• Federal Cases - Pagel, Inc. v. C.I.R., 89-1016



See all quotations

• Federal Cases - Ware v. Comm'r of Internal Revenue, Docket No. 3890-87.
• Federal Cases - De Oliveira v. U.S.
• California - Hoover v. Hartman
• Federal Cases - Clayton v. Comm'r of Internal Revenue (In re Estate of Clayton)
• Federal Cases - Bennett v. Comm'r of Internal Revenue (In re Estate of Bennett)
• Federal Cases - Wisely v. U.S.
• Federal Cases - Estate of Heim v. C.I.R.
• Federal Cases - Harris v. Commissioner of Internal Revenue
• Federal Cases - Commissioner of Internal Revenue v. Estate Bosch Second National Bank of New Haven v. United States, s. 673
• Federal Cases - Sundstrand Corp. v. Comm'r of Internal Revenue
• Federal Cases - Estate of Robertson v. C.I.R., 93-2488
• US - Reference Stubs - Duty when trust confers absolute, sole or uncontrolled discretion on trustee
• US - Reference Stubs - Definitions
• US - Reference Stubs - Circumstances not known to or anticipated by settlor
• US - Reference Stubs - Disclaimer requirements
• US - Reference Stubs - Repealed
• US - Reference Stubs - Reasonable care, skill and caution; standard expanded or restricted by settlor
• US - Reference Stubs - Consent of all beneficiaries; continuance necessary to carry out particular purpose
• US - Reference Stubs - Effect if instrument contains gift
• US - Reference Stubs - Bequests, etc., to surviving spouse