In re Angelos

How courts have described this case

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

• “the essence of a [taxable] gift by trust is the abandonment of control over the property put in trust.”
• “The separable interests transferred are not gifts to the extent that power remains to revoke the trust or recapture the property represented by any of them[J”

Source: CourtListener parenthetical corpus (CC0).