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ESTATE OF FARREL v. UNITED STATES

No. 293-75.

553 F.2d 637 (1977)

ESTATE of Marian B. FARREL v. The UNITED STATES.

United States Court of Claims.

April 20, 1977.

Attorney(s) appearing for the Case

Stephen Gurko, Denver, Colo., attorney of record, for plaintiff.

C. Patrick Derdenger, Burbank, Cal., with whom was Acting Asst. Atty. Gen. Myron C. Baum, Washington, D.C., for defendant. Theodore D. Peyser, Donald H. Olson and Allan C. Lewis, Washington, D.C., of counsel.

Before DAVIS, KASHIWA and KUNZIG, Judges.

OPINION

DAVIS, Judge.

The stipulated facts in this tax refund suit thrust upon us a narrow but knotty issue of estate tax law under Section 2036(a)(2) of the Internal Revenue Code of 1954.1 In 1961 Marian B. Farrel established an irrevocable trust with a corpus of various securities and her grandchildren as beneficiaries. Two individuals were named as trustees. They were given discretionary power to pay or apply all or part of...

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