Wilmington Trust Co. v. United States
This text of 753 F.2d 1055 (Wilmington Trust Co. v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Federal Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This is an appeal from a judgment of the United States Claims Court. We agree with the Claims Court decision that, under [1056]*1056the law of Texas, income derived during marriage from certain trusts, the corpus of which the income beneficiary had no right to nor control over, constituted the separate property of the income beneficiary and no part thereof was includible in the estate of the decedent spouse of the income beneficiary. Accordingly, the judgment appealed from is affirmed on the basis of the opinion filed by the United States Claims Court. Wilmington Trust Co. v. United States, 4 Cl.Ct. 6 (1983).
AFFIRMED.
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753 F.2d 1055, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wilmington-trust-co-v-united-states-cafc-1985.