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Wills Trusts & Estates keyed to Dukeminier
Estate of Kurz v. Commissioner
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Kurz was the beneficiary of two trusts. Under first trust, (hereinafter “The Marital Trust”), Kurz was entitled to as much of the principal as she desired. Under the second trust, (hereinafter “The Family Trust”), Kurz could take only 5 percent of the principal in any one year if the Martial Trust was exhausted. The Tax Court held that 5 percent of the Family Trust be included in her estate for federal estate tax purposes because when she died, she held a general power of appointment over 5 percent of the Family Trust. Kurz’s estate argued that the decedent did not have a power when she died because she was not entitled to the Family Trust unless she first exhausted the Marital Trust. Because the condition was never fulfilled, Kurz did not have a property interest in the trust.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.