home *** CD-ROM | disk | FTP | other *** search
/ The Supreme Court / The Supreme Court.iso / pc / briefs / 1992 / 92_1546 / 1546p031.tif (.png) < prev    next >
Tagged Image File Format  |  1995-08-30  |  88KB  |  1696x2200
Labels: book | reckoner | sky | tree
OCR: In this case, Mrs. Irvine's remainder interest was created upon Lucius Ordway's original transfer ir trust in 1917 She learned of her interest in the trust by the time she reached the age TO majority ir 1931. Mrs. Irvine became entitled share of the income from the Ordway trust after her father's death LO January 1966, and her share increased after the death her mother on August 1974 (J.A. 64 Mis. Irvine did not renounce her interest in the trust corpus, however until the trust was terminated 1979. At that time, she was 68 years old, and had known her remainder interest in the trust for A.1 least RT years. As was true in Jewett, the practical effect of Mrs. Irvine's disclaimer was reduce the expected size of [her] taxable estate and to confer gratuitous benefit upon the natural objects of ...