Court Opinion

ID: 4474436
Source: CourtListenerOpinion
Date Created: 2020-01-16 21:10:55.997099+00
Date Added: 2024-06-11T14:53:52.200079
License: Public Domain

KeRN, J., dissenting: I am of the opinion that the powers retained by the trustors by article IX of the trust indenture and specifically embracing the power to modify the provisions of article VI make this case more analogous to Stanley J. Klein, 4 T. C. 1195; affd., 154 Fed. (2d) 58, than to Lady Marian Bateman, 43 B. T. A. 69; affd., 127 Fed. (2d) 266; and, therefore, I respectfully dissent from the conclusion of the majority. TukneR, Murdock, and Disney, JJ., agree with this dissent.