§15200

3 cases·3 cited

Statute Text — 26 U.S.C. §15200

Statute text not available for this section.

3 Citing Cases

Mark A. & Julie J. Filer, Petitioner · 2005

15200(c) (West 1991). Our findings in this case are based in part on the testimony of petitioners. Here, we found petitioners to be honest, sincere, and credible witnesses. In the instant case, Phyllis designated Julie as the successor owner of the annuity contract. Phyllis had a very close relationship with Julie, which evidently reassured Ph

Michael A. & Karyn E. Schmitt, Petitioner T.C. Memo. 1998-269 · 1998

15200 (West 1991). The essential elements of a trust under California law are: (1) A manifestation of an intention by the settlor to create a trust; (2) trust property; (3) a lawful purpose for the trust; and (4) an identified beneficiary. Cal. Prob. Code secs. 15200-15205 (West 1991); Osswald v. Anderson, 49 Cal. App. 4th 812, 818, 57 Cal. Rp

Barjona S. & Roberta Meek, Petitioner T.C. Memo. 1996-236 · 1996

- 7 - Section 15200 of the California Probate Code provides in part: Subject to other provisions of this chapter, a trust may be created by any of the following methods: * * * * * * * (b) A transfer of property by the owner during the owner's lifetime to another person as trustee. [Cal. Prob. Code sec. 15200 (West 1991).] The California Probate Code furt