Glenn v. Hanner
| Decision Date | 21 April 1954 |
| Docket Number | No. 12001.,12001. |
| Citation | 212 F.2d 483 |
| Parties | GLENN v. HANNER. |
| Court | U.S. Court of Appeals — Sixth Circuit |
H. Brian Holland, Ellis N. Slack, Loring W. Post, Washington, D. C., J. Leonard Walker, Charles F. Wood, Louisville, Ky., for appellant.
Middleton, Seelback, Wolford, Willis & Cochran, Louisville, Ky., for appellee.
Before MILLER, Circuit Judge, and GOURLEY and STARR, District Judges.
This appeal was heard upon the record, briefs, and argument of counsel for the respective parties;
And it appearing that the trust created on March 25, 1936, amended January 13, 1939, by the Brown & Williamson Tobacco Corporation, employer of the decedent Robert A. Hanner, with the Guaranty Trust Company of New York, trustee, was a voluntary action on its part for the purpose of sharing profits and earnings of the Company with certain of its employees; that all payments into the trust estate were voluntary payments by the employer alone, and in its sole discretion, the employee-beneficiaries contributing nothing thereto; that under the trust provisions no part of the trust fund was payable to the employee-beneficiary Hanner until he reached sixty-one years of age or ceased to be in the employ of the Company; that the employee-beneficiary Hanner died on January 21, 1944 at the age of 46 and while still an employee of the Company; that by the terms of the trust all rights of such employee thereunder ceased and determined upon his death at such time, with the right in the employee to appoint by will such of his widow and descendants living at the time of his death as he wished to receive the benefits of the trust estate; that in default of the exercise of said limited power the benefits would be paid to those who would take from the decedent under the Statute of Descent of the State of New York, had he died intestate; that the employee Hanner by his Will devised all of his estate to his widow, to whom the Brown & Williamson Tobacco Corporation thereafter paid the sum of $10,831.88, being the benefits to which she was entitled under the provisions of the trust and the terms of the Will, which amount was not included by his Executrix as part of the gross estate of the decedent for estate tax purposes;
And the Court being of the opinion that the Commissioner was in error in making a deficiency estate tax assessment against the estate of said decedent in the amount of $1651.87 with interest, by reason of said omission, in that the money so paid to...
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Estate of Porter v. CIR
...bestowed by the employer, for which the employee gave no consideration, Hanner v. Glenn, 111 F.Supp. 52, 57 (W.D.Ky.1953), aff'd, 212 F.2d 483 (6th Cir. 1954); Estate of Saxton v. CIR, 12 T.C. 569, 575 (1949). A gratuity would pass directly from the company to the decedent's widow; it would......
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Fried v. Comm'r of Internal Revenue (In re Estate of Fried)
...of property to his beneficiary by another. See Hanner v. Glenn, 111 F.Supp. 52 (W.D. Ky. 1953), and the cases there cited, affd. 212 F.2d 483 (C.A. 6, 1954). Since under the provision of the contract if there was no widow, the payments were to be paid to the ‘legal representative of the dec......
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Boatmen's Nat'l Bank of St.Louis v. Comm'r of Internal Revenue (In re Estate of Fusz), Docket No. 3622-64.
...184 F. 2d 427 (C.A. 3, 1950), reversing 12 T.C. 280 (1949); Hanner v. Glenn, 111 F.Supp. 52 (D. Ky. 1953), affirmed per curiam 212 F.2d 483 (C.A. 6, 1954); Estate of William S. Miller, 14 T.C. 657 (1950); Estate of Eugene F. Saxton, 12 T.C. 569 (1949), and Estate of William L. Nevin, 11 T.C......
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McCobb v. All
...27242, 1952-51 Cum.Bull. 160 that it should not be followed.6 See also Hanner v. Glenn, D.C.W.D.Ky., 1953, 111 F.Supp. 52, aff'd. 6 Cir., 212 F.2d 483. There must also be an actual transfer, see e. g. Commissioner of Internal Revenue v. Twogood's Estate, 2 Cir., 1952, 194 F.2d 627, and the ......