1. Home
  2. Browse Decisions
  3. F.2d
  4. 586 F.2d
  5. 586 F.2d 324 (1978)
 

UNITED STATES v. BALDWIN

No. 77-1217.

586 F.2d 324 (1978)

UNITED STATES of America, Appellant, v. William W. BALDWIN and Mercantile-Safe Deposit & Trust Company, Appellees.

United States Court of Appeals, Fourth Circuit.

Decided November 13, 1978.

Attorney(s) appearing for the Case

Richard Farber, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Washington, D. C.; Jervis S. Finney, U. S. Atty., Baltimore, Md.; Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.

Herman Rosenthal, Baltimore, Md. (George D. Hubbard and Robert P. Mittelman, Semmes, Bowen & Semmes; Lawrence Perin, Baltimore, Md., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, and BUTZNER and WIDENER, Circuit Judges.

ALBERT V. BRYAN, Senior Circuit Judge:

In an opinion in this cause, May 15, 1978,1 we asked the Court of Appeals of Maryland to answer for us this question: whether under the law of that State2 the settlor of an irrevocable trust, reserving to himself only the right to receive, during his lifetime, the income from the investments and other personalty of the trust,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases