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ESTATE OF ROSENBLATT v. C. I. R.

No. 79-1163.

633 F.2d 176 (1980)

ESTATE of Nancy E. ROSENBLATT, Deceased, Joseph Rosenblatt, Trustee, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided October 9, 1980.

Attorney(s) appearing for the Case

Howard S. Landa (Ellen Maycock, Salt Lake City, Utah, with him on the brief), of Kruse, Landa, Zimmerman & Maycock, Salt Lake City, Utah, for appellant.

James F. Miller, Tax Div., Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Robert T. Duffy, Washington, D. C., with him on the brief), for appellee.

Before McWILLIAMS, McKAY and SEYMOUR, Circuit Judges.

McKAY, Circuit Judge.

In 1958, Nancy E. Rosenblatt's grandfather established a trust for her benefit. The trust instrument provided the trustee with discretion to expend property or income from the trust property for her benefit as primary beneficiary. The trustee was to distribute the entire income and principal to Nancy when she reached age 21. If she died before she reached 21, the income and property were to be distributed to her estate. In addition, the trust...

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