Dana v. Gring

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• IRS took position that trust property was includible in decedent’s gross estate for tax purposes
• ascertainable standard governing trustee discretion found in the phrase “necessary or desirable for the purpose of contributing to the reasonable welfare or happiness of . . . [his] daughter or of her immediate family”

Source: CourtListener parenthetical corpus (CC0).