Matter of Gifford

How courts have described this case

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

• “Indiana did not and could not have intended to validate all qualified, beneficiary created plans by the amendment, regardless of their terms”
• “tax penalties are insufficient to negate the revocable nature of this trust.”
• “Thus, what comes to the 22 bankruptcy estate is not only the property in which the debtor has an interest, but also, the powers the 23 debtor can exercise for its own benefit over property regardless of the title debtor may be acting under.”

Source: CourtListener parenthetical corpus (CC0).