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Case Citations [i] (July 2016 through April 2017)

handle is hein.ali/rettgp2423 and id is 1 raw text is: 





                                       TRUSTS 3D





  Generally

  Cal.App.2016. Cit. generally in sup. In a case in which a trust beneficiary petitioned to compel the trust
  settlor, who was also one of two co-trustees of the trust, to provide an accounting of the trust's assets
  pursuant to the state probate code, the probate court issued an order granting trust beneficiary's petition.
  This court granted defendant's petition for a writ of mandate to vacate that portion of the probate court's
  order relating to the period prior to defendant's co-trustee's death. In rendering its decision, the court
  acknowledged  that California courts had previously looked to the Restatement Third of Trusts in
  interpreting California trust law. Babbitt v. Superior Court of Los Angeles County, 201 Cal.Rptr.3d 353,
  360.

  Cal.App.2016. Cit. generally in sup., cit. generally in case cit. in sup., cit. generally in ftn. In a dispute
  between decedent's daughter and grandson over the assets in decedent's trust, this court held that, under
  California law and the Restatement Third of Trusts, decedent had effectively transferred certain real
  property from himself to the trust by way of the trust agreement, and that he was not required to have
  executed a separate deed to transfer the property to the trust. The court noted that California trust law
  was essentially derived from the Restatement Second of Trusts, which had been superseded by the
  Restatement Third of Trusts. Came v. Worthington, 200 Cal.Rptr.3d 920, 926.



               PART   1. NATURE,   CHARACTERISTICS, AND TYPES OF TRUSTS

                        CHAPTER 1. DEFINITIONS AND DISTINCTIONS

  § 2. Definition of Trust

  C.A.3, 2016. Cit. in treatise cit. in sup. Trustee, individually and on behalf of a family gun trust, brought
  an action against the United States, after his application to make and possess a machine gun was denied,
  alleging, inter alia, that the Gun Control Act's de facto ban on machine guns did not apply to the trust
  because a trust was not a person under the statute's definition. The district court granted in part
  defendant's motion to dismiss. This court affirmed, holding that the trust was not exempt from the ban.
  The court explained, citing Restatement Third of Trusts § 2, that a trust was not an entity distinct from
  its trustees and was not capable of legal action or making or holding property on its own behalf. U.S. v.
  One (1) Palmetto State Armory PA-15 Machinegun  Receiver/Frame, Unknown   Caliber Serial Number
  LW001804,   822 F.3d 136, 140.

  U.S.Tax Ct.2014. Quot. in sup. Trust that owned rental real-estate properties and conducted real-estate
  business filed a petition for a redetermination of income-tax deficiencies against the Internal Revenue
  Service (IRS), which issued to the trust a notice of deficiency in federal income tax. This court entered
  judgment for trust, holding that trust was allowed to deduct losses from its rental properties and that the



A  L         For earlier citations, see the Appendices, Supplements, or Pocket Parts, if any, that correspond to the subject matter under examination.

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