First National Bank of Minneapolis v. Commissioner of Taxation

How courts have described this case

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

• noting that by failing to “control the succession” through appointment in a testamentary device, a trust beneficiary “has by necessary implication indicated that those named” in the trust “take upon a default in the [beneficiary’s] exercise of the power”

Source: CourtListener parenthetical corpus (CC0).