Table of Cases

A

In re A Trust, [2012] JRC 169A ¶ 1440.02, 1440.06

A v. A, [2007] EWHC 99 (Fam), [2007] 2 FLR 467 ¶ 380.03, 380.04

A v. C, [2026] UKPC 11 ¶ 1301.05, 1310.06, 1340.04, 1340.05, 1350.01, 1350.02, 1350.03, 1350.05, 1360.01, 1360.02, 1360.03, 1360.04, 1370.06, 1380.01, 1380.02, 1380.07

Adams v. Adams, 459 Mass. 361 (2011) ¶ 3850.02

Ajemian v. Yahoo!, Inc., 478 Mass. 169 (2017) ¶ 3530.07

Allard v. Pacific National Bank, 99 Wash. 2d 394, 663 P.2d 104 (1983) ¶ 2510.03, 2550.03, 2570.04

Americans for the Arts v. Ruth Lilly Charitable Remainder Annuity Trust #1, 855 N.E.2d 592 (Ind. Ct. App. 2006) ¶ 3120.02

Anschutz Co. v. Commissioner, 664 F.3d 313 (10th Cir. 2011) ¶ 3170.05

Armitage v. Nurse, [1998] Ch 241 (CA), [1997] EWCA Civ 1279 ¶ 520.02, 570.01, 580.06

Arnold v. Leonard, 273 S.W. 799 (Tex. 1925) ¶ 3910.03

Re Astor's Settlement Trusts, [1952] Ch 534 ¶ 2720.01

Astrue v. Capato, 566 U.S. 541 (2012) ¶ 2430.03, 2430.04

B

Bacardi v. White, 463 So. 2d 218 (Fla. 1985) ¶ 3630.05, 3860.01

Bacciocco v. United States, 286 F.2d 551 (6th Cir. 1961) ¶ 4070.05

Bachler v. United States, 281 F.3d 1078 (9th Cir. 2002) ¶ 2380.03

Bakalar v. Vavra, 619 F.3d 136 (2d Cir. 2010); 500 F. App'x 6 (2d Cir. 2012) ¶ 3450.01, 3450.04, 3450.07

Bank One Ohio Trust Co., N.A. v. United States, 80 F.3d 173 (6th Cir. 1996) ¶ 3670.01

BankBoston v. Marlow, 701 N.E.2d 304 (Mass. 1998) ¶ 2110.02

Barber v. Barber, 837 P.2d 714 (Alaska 1992) ¶ 1960.02, 2620.01

In re Barkema Trust, 690 N.W.2d 50 (Iowa 2004) ¶ 3930.02

Estate of Barnes, 63 Cal. 2d 580 (1965) ¶ 2160.06

Bartlett v. Barclays Bank Trust Co. (Nos. 1 and 2), [1980] Ch 515 ¶ 3040.01

Battley v. Mortensen (In re Mortensen), No. A09-00565-DMD, Adv. No. A09-90036-DMD (Bankr. D. Alaska May 26, 2011) ¶ 3780.01

Bedinger v. Graybill's Executors, 302 S.W.2d 594 (Ky. 1957) ¶ 2420.05

Berlinger v. Casselberry, 133 So. 3d 961 (Fla. 2d DCA 2013) ¶ 3860.01

Matter of Bieley, 91 N.Y.2d 520 (1998) ¶ 2160.06

In re Bird Charitable Trust, 2008 JLR 1; [2008] JRC 013 ¶ 1250.04, 1310.03, 1340.01, 1350.05, 1370.05, 1380.01

Estate of Blount v. Commissioner, 428 F.3d 1338 (11th Cir. 2005) ¶ 3250.06

Estate of Bongard v. Commissioner, 124 T.C. 95 (2005) ¶ 3010.04, 3080.01

Brahmey v. Rollins, 87 N.H. 290 (1935) ¶ 3640.02

Brandon v. Robinson, (1811) 18 Ves. Jr. 429, 34 Eng. Rep. 379 ¶ 3610.01

Breakspear v. Ackland, [2008] EWHC 220 (Ch), [2009] Ch 32 ¶ 390.03, 560.06

Bristol & West Building Society v. Mothew, [1998] Ch 1 ¶ 550.05

Broadway National Bank v. Adams, 133 Mass. 170 (1882) ¶ 120.04, 3610.04

Brown Bros. Harriman Trust Co. v. Benson, 202 N.C. App. 283, 688 S.E.2d 752 (2010) ¶ 2210.02, 2250.03

Brown v. Burdett, 21 Ch. D. 667 (1882) ¶ 370.04

Bullion Monarch Mining, Inc. v. Barrick Goldstrike Mines, Inc., 131 Nev. Adv. Op. 13, 345 P.3d 1040 (2015) ¶ 2210.02, 2250.05

Burch v. George, 7 Cal. 4th 246 (1994) ¶ 4550.01

Burke v. Kleiman, 277 Ill. App. 519 (1934) ¶ 2620.01

C

Canadyne-Georgia Corp. v. NationsBank, N.A. (South), 183 F.3d 1269 (11th Cir. 1999) ¶ 3370.04

Cassirer v. Thyssen-Bornemisza Foundation, 89 F.4th 1226 (9th Cir. 2024) ¶ 3450.06

In re Celsius Network LLC, No. 22-10964 (MG) (Bankr. S.D.N.Y. Jan. 4, 2023) ¶ 3560.02

Centre Trustees (C.I.) Ltd. v. Van Rooyen (In re VR Family Trust), [2009] JRC 109, [2009] JLR 202 ¶ 1310.02, 1340.03, 1380.04, 1450.05, 1470.03

Chanler v. Kelsey, 205 U.S. 466 (1907) ¶ 4130.05

In re Chapman, [1896] 2 Ch. 763 ¶ 3040.03

Charman v. Charman, [2007] EWCA Civ 503 ¶ 3980.01

City of Phoenix v. Garbage Services Co., 827 F. Supp. 600 (D. Ariz. 1993) ¶ 3370.01

Claflin v. Claflin, 149 Mass. 19, 20 N.E. 454 (1889) ¶ 120.03, 430.05, 1610.01

Clayton v. Clayton, [2016] NZSC 29, [2016] 1 NZLR 551 ¶ 340.06, 380.06

Cleveland Trust Co. v. Wilmington Trust Co., 258 A.2d 58 (Del. 1969) ¶ 4460.04

Commissioner v. Estate of Bosch, 387 U.S. 456 (1967) ¶ 1680.04, 1970.04, 2170.03

Commissioner v. Groetzinger, 480 U.S. 23 (1987) ¶ 2980.02

Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977) ¶ 280.03

Connecticut Junior Republic v. Sharon Hospital, 188 Conn. 1 (1982) ¶ 2160.06

Connelly v. Department of Treasury, 70 F.4th 412 (8th Cir. 2023) ¶ 3250.06

Connelly v. United States, 602 U.S. 257 (2024) ¶ 3250.06

Cottage Savings Ass'n v. Commissioner, 499 U.S. 554 (1991) ¶ 2150.02

County of Los Angeles v. Winans, 13 Cal. App. 234 (1910) ¶ 2610.02

Crummey v. Commissioner, 397 F.2d 82 (9th Cir. 1968) ¶ 2370.04

D

Dagres v. Commissioner, 136 T.C. 263 (2011) ¶ 2980.02

Dahl v. Dahl, 2015 UT 23, 345 P.3d 566, amended, 2015 UT 79 ¶ 3710.05, 3940.02

Daimler AG v. Bauman, 571 U.S. 117 (2014) ¶ 270.03

In re Daniel Kloiber Dynasty Trust, 98 A.3d 924 (Del. Ch. 2014) ¶ 260.07, 3730.07

Davis v. U.S. Bank National Ass'n, 243 S.W.3d 425 (Mo. Ct. App. 2007) ¶ 4480.06

Re Denley's Trust Deed, [1969] 1 Ch 373 ¶ 2730.01

Diaz v. Bukey, 287 P.3d 67 (Cal. 2012) ¶ 4520.03

Dobson v. Commissioner, 1 B.T.A. 1082 (1925) ¶ 4050.01

Doerr v. United States, 819 F.2d 162 (7th Cir. 1987) ¶ 4060.01

Donkin v. Donkin, 58 Cal. 4th 412 (2013) ¶ 4501.02, 4550.01, 4560.01

Drye v. United States, 528 U.S. 49 (1999) ¶ 3670.01

Duemler v. Wilmington Trust Co., C.A. No. 20033-NC (Del. Ch. Nov. 24, 2004) ¶ 150.04, 1030.01

Estate of Duke, 61 Cal. 4th 871 (2015) ¶ 2160.04, 2160.06

E

E. Norman Peterson Marital Trust v. Commissioner, 78 F.3d 795 (2d Cir. 1996) ¶ 2380.03

Eclairs Group Ltd. v. JKX Oil & Gas plc, [2015] UKSC 71 ¶ 1350.03

Egelhoff v. Egelhoff, 532 U.S. 141 (2001) ¶ 2440.04

In re Eleanor Pierce (Marshall) Stevens Living Trust, 159 So. 3d 1101 (La. Ct. App. 2015) ¶ 610.02, 1160.06

Estate of Elkins v. Commissioner, 767 F.3d 443 (5th Cir. 2014); 140 T.C. 86 (2013) ¶ 3460.04

Re Endacott, [1959] EWCA Civ 5, [1960] Ch 232 ¶ 2710.01, 2720.01, 2720.03

Engelke v. Estate of Engelke, 921 So. 2d 693 (Fla. 4th Dist. Ct. App. 2006) ¶ 3340.06

Erickson v. Erickson, 246 Conn. 359, 716 A.2d 92 (1998) ¶ 2160.06

In re Estate of Brown, 148 Vt. 94, 528 A.2d 752 (1987) ¶ 1610.05

In re Estate of Feinberg, 235 Ill. 2d 256 (2009); 383 Ill. App. 3d 992 (2008) ¶ 310.04, 370.01, 370.03

In re Estate of Halas, 568 N.E.2d 170 (Ill. App. Ct. 1991) ¶ 3030.05

In re Estate of Herceg, 193 Misc. 2d 201, 747 N.Y.S.2d 901 (Sur. Ct. Broome County 2002) ¶ 2160.06

In re Estate of Janes, 90 N.Y.2d 41, 681 N.E.2d 332 (1997) ¶ 130.05, 3050.03, 3110.06

In re Estate of Rosenblum, 459 Pa. 201, 328 A.2d 158 (1974) ¶ 2510.01, 2550.04

In re Estate of Rothko, 43 N.Y.2d 305, 372 N.E.2d 291 (1977) ¶ 960.07

In re Estate of Searight, 87 Ohio App. 417 (1950) ¶ 2710.01, 2720.02, 2720.03

In re Estate of Shumway, 198 Ariz. 323, 9 P.3d 1062 (2000) ¶ 4550.02, 4560.01

In re Estate of Spencer, 232 N.W.2d 491 (Iowa 1975) ¶ 1710.02

In re Esteem Settlement, [2003] JRC 092, 2003 JLR 188 ¶ 380.03

Eyerman v. Mercantile Trust Co., 524 S.W.2d 210 (Mo. Ct. App. 1975) ¶ 370.04

F

Farhy v. Commissioner, 160 T.C. 399 (2023) ¶ 4370.05

In re Ferrall's Estate, 258 P.2d 1009 (Cal. 1953) ¶ 2450.07

Ferri v. Powell-Ferri, 476 Mass. 651 (2017); 317 Conn. 223 (2015); 326 Conn. 438 (2017) ¶ 1710.04, 1720.01, 1760.09

Fielding v. Commissioner of Revenue, 916 N.W.2d 323 (Minn. 2018) ¶ 280.05, 4160.02

First Northwestern Trust Co. v. IRS, 622 F.2d 387 (8th Cir. 1980) ¶ 3670.01

Fletcher v. Fletcher, 253 Va. 30, 480 S.E.2d 488 (1997) ¶ 2510.01, 2550.02, 2570.02, 2590.05

Flowers Title Cos., LLC v. Bessent, No. 6:25-cv-127 (E.D. Tex. Mar. 19, 2026) ¶ 3380.08

In re Francis Edward McGillick Found., 594 A.2d 322 (Pa. Super. Ct. 1991) ¶ 4480.07

In re Freiburg Trust, [2004] JRC 056 ¶ 1340.04

FTC v. Affordable Media, LLC, 179 F.3d 1228 (9th Cir. 1999) ¶ 330.06, 1160.06, 1201.04, 1290.04, 1480.03, 1570.01

G

Estate of Gerson v. Commissioner, 507 F.3d 435 (6th Cir. 2007) ¶ 2380.03

Gibbon v. Mitchell, [1990] 1 WLR 1304 ¶ 2180.01

Estate of Giraldin, 55 Cal. 4th 1058, 290 P.3d 199 (2012) ¶ 480.09

Estate of Goelet v. Commissioner, 51 T.C. 352 (1968) ¶ 4130.06

Goldstein v. Commissioner, 37 T.C. 897 (1962) ¶ 4130.06

Goodrich v. Briones (In re Schwarzkopf), 626 F.3d 1032 (9th Cir. 2010) ¶ 380.07

Grand View Private Trust Co. v. Wong, [2022] UKPC 47 ¶ 1350.03

Griffin v. Graham, 8 N.C. (1 Hawks) 96 (1820) ¶ 2250.03

H

Re Hain's Settlement, [1961] 1 WLR 440 ¶ 2730.03

Hansberry v. Lee, 311 U.S. 32 (1940) ¶ 2610.01, 2620.01

Hanson v. Denckla, 357 U.S. 235 (1958) ¶ 270.02, 710.09, 1080.01

Harris Trust & Sav. Bank v. Donovan, 145 Ill. 2d 166 (1991) ¶ 310.04

Harvard College v. Amory, 26 Mass. (9 Pick.) 446 (1830) ¶ 130.02

Hatch v. Riggs National Bank, 361 F.2d 559 (D.C. Cir. 1966) ¶ 1620.02, 1630.03

In re Heller Inter Vivos Trust, 613 N.Y.S.2d 809 (Sur. Ct. 1994) ¶ 2110.02

Helvering v. Clifford, 309 U.S. 331 (1940) ¶ 4010.02

In re Herbert Irrevocable Family Trust, No. 367338 (Mich. Ct. App. Apr. 30, 2025) ¶ 1930.05

Higgins v. Commissioner, 312 U.S. 212 (1941) ¶ 2980.02

Hodges v. Johnson, 170 N.H. 470, 177 A.3d 86 (2017) ¶ 1770.02, C10.04

Holman v. Commissioner, 601 F.3d 763 (8th Cir. 2010) ¶ 3250.05

Hopcraft v. Close Bros. Ltd., [2025] UKSC 33 ¶ 1350.01

In re Huber, 493 B.R. 798 (Bankr. W.D. Wash. 2013) ¶ 3770.02

Huie v. DeShazo, 922 S.W.2d 920 (Tex. 1996) ¶ 2570.07

Hutchison v. Ross, 262 N.Y. 381, 187 N.E. 65 (1933) ¶ 210.05

Matter of Hyde, 44 A.D.3d 1195, 845 N.Y.S.2d 833 (N.Y. App. Div. 2007) ¶ 3220.03

J

Jennings v. Appleby, [2026] EWHC 1161 (Ch) ¶ 2710.03, 2730.01, 2730.03

Jo Ann Howard & Associates, P.C. v. Cassity, 868 F.3d 637 (8th Cir. 2017) ¶ 660.10, 780.04, 950.05, 1030.01

Estate of Jordahl v. Commissioner, 65 T.C. 92 (1975) ¶ 4030.03

JSC Mezhdunarodniy Promyshlenniy Bank v. Pugachev, [2017] EWHC 2426 (Ch) ¶ 330.03, 380.05, 1290.02, 1310.03, 1380.06

K

Karaha Bodas Co. v. Perusahaan Pertambangan, 313 F.3d 70 (2d Cir. 2002) ¶ 3450.03

In re Keffalas Estate, 426 Pa. 432 (1967) ¶ 2470.01

Kerwin v. Donaghy, 317 Mass. 559 (1945) ¶ 320.06

Kimbell v. United States, 371 F.3d 257 (5th Cir. 2004) ¶ 3080.01

Klabacka v. Nelson, 133 Nev. 164, 394 P.3d 940 (2017) ¶ 3650.03

Knight v. Commissioner, 552 U.S. 181 (2008) ¶ 2980.02

Matter of Kronen, 67 N.Y.2d 587 (1986) ¶ 2160.06

L

Lawrence v. Goldberg (In re Lawrence), 279 F.3d 1294 (11th Cir. 2002); 251 B.R. 630 (S.D. Fla. 2000); 238 B.R. 498 (Bankr. S.D. Fla. 1999) ¶ 340.07, 1570.01

Learoyd v. Whiteley, (1887) 12 App. Cas. 727 ¶ 3040.03

Lehman v. Commissioner, 109 F.2d 99 (2d Cir.), cert. denied, 310 U.S. 637 (1940) ¶ 4240.02

Lender Management, LLC v. Commissioner, T.C. Memo. 2017-246 ¶ 2980.02

Letterstedt v. Broers, (1884) 9 App. Cas. 371 ¶ 1340.04, 1440.02

Estate of Levy v. Commissioner, T.C. Memo. 1983-453 ¶ 4240.03

Lewis v. Searles, 452 S.W.2d 153 (Mo. 1970) ¶ 2470.01

Linn v. Department of Revenue, 2013 IL App (4th) 121055 ¶ 230.07, 280.05, 4160.02

Loring v. Karri-Davies, 371 Mass. 346 (1976) ¶ 1710.03

In re Lucking's Will Trusts, [1968] 1 WLR 866 ¶ 3040.01

M

Mabry v. Scott, 51 Cal. App. 2d 245 (1942) ¶ 2610.02, 2610.04

Madorin v. Commissioner, 84 T.C. 667 (1985) ¶ 4070.03

Maffei v. Palkon, 339 A.3d 705 (Del. 2025) ¶ 270.07

Mannix v. Purcell, 46 Ohio St. 102 (1888) ¶ 2710.01

In re Marriage of Burns, 573 S.W.2d 555 (Tex. Civ. App. 1978) ¶ 3910.06

In re Marriage of Jones, 812 P.2d 1152 (Colo. 1991) ¶ 3910.05

In re Marriage of Rhinehart, 704 N.W.2d 677 (Iowa 2005) ¶ 3930.02

Marshall v. Marshall, 547 U.S. 293 (2006) ¶ 3770.04

Marsman v. Nasca, 573 N.E.2d 1025 (Mass. App. Ct. 1991) ¶ 540.03

In re Martin B., 17 Misc. 3d 198, 841 N.Y.S.2d 207 (Sur. Ct. N.Y. County 2007) ¶ 2430.03

McArthur v. Scott, 113 U.S. 340 (1885) ¶ 2610.02, 2610.04

McDevitt v. Wellin, No. 2:13-cv-3595-DCN (D.S.C. Feb. 11, 2015) ¶ 1401.03, 1410.04, 1420.06, 1430.02, 1430.04, 1440.01, 1460.06, 1470.06

In re McKinney, 67 A.3d 824 (Pa. Super. Ct. 2013) ¶ 4480.06, 4480.07

McNeil v. Bennett, 792 A.2d 190 (Del. Ch. 2001) ¶ 450.07

McNeil v. Commonwealth, 67 A.3d 185 (Pa. Commw. Ct. 2013) ¶ 280.05

McNeil v. McNeil, 798 A.2d 503 (Del. 2002) ¶ 450.06, 540.09, 2550.05

McPhail v. Doulton, [1971] AC 424 ¶ 2710.03

McQueen v. Branch Banking & Trust Co., 234 N.C. 737, 68 S.E.2d 831 (1952) ¶ 2210.02

Mennen v. Fiduciary Trust International of Delaware, No. 1, 2016 (Del. June 21, 2017) (ORDER) ¶ 880.02, 1050.03

Mennen v. Wilmington Trust Co., C.A. No. 8432-ML (Del. Ch. Sept. 18, 2013); 2013 WL 4083852 (Del. Ch. July 25, 2013) ¶ 880.02, 1020.06, 1040.07, 1050.03, 1080.05

Mey v. Mey, 79 N.J. 121 (1979) ¶ 3910.05

Midland Bank plc v. Wyatt, [1995] 1 FLR 696 ¶ 380.03

Midland Bank Trustee (Jersey) Ltd. v. Federated Pension Services Ltd., [1995] JLR 352 ¶ 550.05

Miller v. Maples, No. E2016-00511-COA-R3-CV (Tenn. Ct. App. Nov. 30, 2018) ¶ 1950.09

Minary v. Citizens Fidelity Bank & Trust Co., 419 S.W.2d 340 (Ky. 1967) ¶ 2420.04

Minassian v. Rachins, 152 So. 3d 719 (Fla. Dist. Ct. App. 2014) ¶ 1160.04, 1270.04

Morice v. Bishop of Durham, (1804) 9 Ves. 399; (1805) 10 Ves. 522, 32 E.R. 947 ¶ 570.01, 2710.03, 2770.01

Morse v. Kraft, 466 Mass. 92 (2013) ¶ 1701.02, 1710.01, 1720.01, 1790.01

Mukhi v. Commissioner, 162 T.C. No. 8 (2024); 163 T.C. No. 8 (2024) ¶ 4370.05, 4370.07

Mullane v. Central Hanover Bank & Trust Co., 339 U.S. 306 (1950) ¶ 2620.01

In re Murray's Will, 88 N.Y.S.2d 579 (Sur. Ct. 1949) ¶ 3070.03

N

Newman v. Dore, 275 N.Y. 371 (1937) ¶ 320.06

Nichols v. Eaton, 91 U.S. 716 (1875) ¶ 120.04, 3610.03

Niemann v. Vaughn Community Church, 154 Wn.2d 365, 113 P.3d 463 (2005) ¶ 1640.06

North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 588 U.S. 262, 139 S. Ct. 2213 (2019) ¶ 180.03, 280.04, 4160.02

O

Oath Holdings, Inc. v. Ajemian, No. 17-1005 (U.S. 2018) ¶ 3530.07

Obergefell v. Hodges, 576 U.S. 644 (2015) ¶ 2440.01

Estate of O'Connor v. Commissioner, 69 T.C. 165 (1977) ¶ 4050.01

P

Papadimitriou v. Michailidis, CP2001/47 (Isle of Man High Ct. Sept. 18, 2002) ¶ 1440.03, 1470.04

Patterson v. Shumate, 504 U.S. 753 (1992) ¶ 3670.05

In re Peierls Charitable Lead Unitrust, 77 A.3d 232 (Del. 2013) ¶ 2040.01

In re Peierls Family Inter Vivos Trusts, 77 A.3d 249 (Del. 2013); 59 A.3d 471 (Del. Ch. 2012) ¶ 2010.01, 2040.01

In re Peierls Family Testamentary Trusts, 77 A.3d 223 (Del. 2013) ¶ 2040.01

Pennington v. Citizens Fidelity Bank & Trust Co., 390 S.W.2d 671 (Ky. 1965) ¶ 2420.05

Pennoyer v. Taxation Division Director, 5 N.J. Tax 386 (1983) ¶ 280.05

Pettingall v. Pettingall, (1842) 11 L.J. Ch. 176 ¶ 2720.01

Pfannenstiehl v. Pfannenstiehl, 475 Mass. 105 (2016); 88 Mass. App. Ct. 121 (2015) ¶ 3830.03, 3850.02, 3910.04

Phipps v. Palm Beach Trust Co., 142 Fla. 782, 196 So. 299 (1940) ¶ 160.05, 1710.01, A20.01

In re Piedmont Trust & Riviera Trust, [2021] JRC 248 ¶ 1350.02

Pinnacle Museum Tower Ass'n v. Pinnacle Market Development (US), LLC, 282 P.3d 1217 (Cal. 2012) ¶ 4520.03

Pitt v. Holt, [2013] UKSC 26, [2013] 2 AC 108; [2011] EWCA Civ 197, [2012] Ch 132 ¶ 2180.01, 2180.04

Poinier v. Commissioner, 858 F.2d 917 (3d Cir. 1988) ¶ 4130.05

Potter v. Taxation Division Director, 5 N.J. Tax 399 (1983) ¶ 280.05

Estate of Powell v. Commissioner, 148 T.C. 392 (2017) ¶ 3080.01

Price v. Price, 69 N.Y.2d 8 (1986) ¶ 3920.02

Public Trustee v. Cooper, [2001] WTLR 901 ¶ 1350.08

R

Rachal v. Reitz, 403 S.W.3d 840 (Tex. 2013) ¶ 2960.04, 4520.02

Rachins v. Minassian, 251 So. 3d 919 (Fla. Dist. Ct. App. 2018) ¶ 1160.05

Ream v. Frey, 107 F.3d 147 (3d Cir. 1997) ¶ 1420.04, 4470.01

Redlin v. First Interstate Bank, 2024 S.D. 5 (Jan. 31, 2024) ¶ 820.05, 880.02

Residuary Trust A u/w/o Kassner v. Director, Division of Taxation, 27 N.J. Tax 68 (2013) ¶ 280.05

Rich, Rich & Nance v. Carolina Constr. Corp., 355 N.C. 190, 558 S.E.2d 77 (2002) ¶ 2220.04

In re Riddell Testamentary Trust, 138 Wash. App. 485 (2007) ¶ 1640.06

Riggs National Bank of Washington, D.C. v. Zimmer, 355 A.2d 709 (Del. Ch. 1976) ¶ 1080.05, 2570.07

Ringwalt v. United States, 549 F.2d 89 (8th Cir. 1977) ¶ 4050.01

Robert T. McLean Irrevocable Trust ex rel. McLean v. Ponder, 418 S.W.3d 482 (Mo. Ct. App. 2013) ¶ 1050.07, 1160.03, 1220.03, 1220.06, 1340.05, 1350.07, 1380.03

Robert T. McLean Irrevocable Trust v. Patrick Davis, P.C., 283 S.W.3d 786 (Mo. Ct. App. 2009) ¶ 1130.06, 1160.02, 1220.06, 1260.03, 1340.05, 1350.05, 1370.05

Robinette v. Helvering, 318 U.S. 184 (1943) ¶ 1850.03, 4130.05

Robinson v. Commissioner, 675 F.2d 774 (5th Cir. 1982) ¶ 4130.05

Rollins v. Branch Banking & Trust Co. of Virginia, 56 Va. Cir. 147 (Roanoke City Cir. Ct. Apr. 30, 2001) ¶ 670.05, 780.04, 1030.01

Rollins v. Rollins, 294 Ga. 711, 755 S.E.2d 727 (2014); 321 Ga. App. 140, 741 S.E.2d 251 (2013) ¶ 3030.05, 3070.03

In re Ronald J. Mount 2012 Irrevocable Dynasty Trust, C.A. No. 12892-VCS, 2017 WL 4082886 (Del. Ch. Sept. 7, 2017) ¶ 650.02

Rosencrans v. Fry, 91 A.2d 162 (N.J. Super. Ct. 1952) ¶ 3030.05

Rothstein v. United States, 735 F.2d 704 (2d Cir. 1984) ¶ 4010.02, 4050.01, 4050.02

Rukhadze v. Recovery Partners GP Ltd., [2025] UKSC 10 ¶ 1350.02

Rush University Medical Center v. Sessions, 2012 IL 112906, 980 N.E.2d 45 ¶ 3770.03

Russell v. Wachovia Bank, N.A., 578 S.E.2d 329 (S.C. 2003) ¶ 220.08

Rutanen v. Ballard, 424 Mass. 723, 678 N.E.2d 133 (1997) ¶ 540.04

Rutledge v. Clearway Energy Grp. LLC, 360 A.3d 1271 (Del. 2026) ¶ 270.07

S

Sambach v. Dalston, (1634) Toth. 188 ¶ 110.04

Estate of Sanford v. Commissioner, 308 U.S. 39 (1939) ¶ 4130.05

Sarrazin v. First Nat'l Bank of Nev., 60 Nev. 414, 111 P.2d 49 (1941) ¶ 2210.02

Saunders v. Vautier, (1841) 4 Beav. 115, aff'd, (1841) Cr. & Ph. 240 ¶ 120.02, 1690.01, 1690.05, 1980.01, 2280.02, 3150.09

Scheffel v. Krueger, 146 N.H. 669, 782 A.2d 410 (2001) ¶ 3610.05, 3640.02

Schmidt v. Rosewood Trust Ltd., [2003] UKPC 26, [2003] 2 AC 709 ¶ 390.03, 560.06, 2580.02

Schoneberger v. Oelze, 208 Ariz. 591, 96 P.3d 1078 (Ct. App. 2004) ¶ 4520.02

Schwartz v. Wellin, No. 2:13-cv-3595-DCN (D.S.C. Apr. 17, 2014) ¶ 640.06, 1050.07, 1160.06, 1340.07, 1470.06

Scott v. Bank One Trust Co., 62 Ohio St. 3d 39, 577 N.E.2d 1077 (1991) ¶ 3610.05

SEC v. Brennan, 230 F.3d 65 (2d Cir. 2000) ¶ 380.08, 1250.06, 1480.04, 1570.01

Shalson v. Russo, [2003] EWHC 1637 (Ch), [2005] Ch 281 ¶ 380.02

Shapira v. Union National Bank, 39 Ohio Misc. 28, 315 N.E.2d 825 (C.P. Mahoning County 1974) ¶ 370.03

Shelley v. Kraemer, 334 U.S. 1 (1948) ¶ 370.03

Shelley v. Shelley, 223 Or. 328, 354 P.2d 282 (1960) ¶ 3630.04

Shelton v. Tamposi, 164 N.H. 490, 62 A.3d 741 (2013) ¶ 670.01, 1050.08

Shriners Hospitals for Crippled Children v. Gardiner, 152 Ariz. 527, 733 P.2d 1110 (1987); 152 Ariz. 519, 733 P.2d 1102 (Ct. App. 1986) ¶ 910.06

Simpson v. United States, 183 F.3d 812 (8th Cir. 1999) ¶ 2380.03

Sligh v. First National Bank of Holmes County, 704 So. 2d 1020 (Miss. 1997) ¶ 3640.01

Smaldino v. Commissioner, T.C. Memo. 2021-127 ¶ 4250.02

Smith v. Shaughnessy, 318 U.S. 176 (1943) ¶ 1850.03, 4130.05

Snook v. London & W. Riding Invs. Ltd., [1967] 2 QB 786 ¶ 380.02

Solomon R. Guggenheim Found. v. Lubell, 77 N.Y.2d 311 (1991) ¶ 3450.04

Speight v. Gaunt, (1883) 9 App. Cas. 1 ¶ 970.01

Spread Trustee Co. v. Hutcheson, [2011] UKPC 13 ¶ 520.02, 550.02, 570.01, 580.06

St. Louis County Bank v. United States, 674 F.2d 1207 (8th Cir. 1982) ¶ 3250.05

Strangi v. Commissioner, 417 F.3d 468 (5th Cir. 2005) ¶ 3080.01

Estate of Strangi v. Commissioner, 115 T.C. 478 (2000) ¶ 3080.01

Sullivan v. Burkin, 390 Mass. 864 (1984) ¶ 320.06

Sveen v. Melin, 584 U.S. 811 (2018) ¶ 2440.04

T

Tannen v. Tannen, 416 N.J. Super. 248, 3 A.3d 1229 (App. Div. 2010) ¶ 3930.01

Tasarruf Mevduati Sigorta Fonu v. Merrill Lynch Bank & Trust Co. (Cayman) Ltd., [2011] UKPC 17 ¶ 340.06

Tennessee Coal, Iron & Railroad Co. v. George, 233 U.S. 354 (1914) ¶ 3770.04

In re Tesla, Inc. Derivative Litig., No. 534, 2024 (Del. Dec. 19, 2025) (per curiam) ¶ 270.07

In re Testamentary Trust of Stuchell, 104 Or. App. 332, 801 P.2d 852 (1990) ¶ 1640.01, 1640.06

Re the Circle Trust, [2006] CILR 323, (2007) 9 ITELR 676 ¶ 1340.01, 1410.06

Re the Z Trust, [1997] CILR 248 ¶ 1340.01

Toni 1 Trust v. Wacker, 413 P.3d 1199 (Alaska 2018) ¶ 260.07, 3770.04

Tornetta v. Musk, 310 A.3d 430 (Del. Ch. 2024); 326 A.3d 1203 (Del. Ch. 2024) ¶ 270.07

Estate of True v. Commissioner, 390 F.3d 1210 (10th Cir. 2004) ¶ 3250.05

In re Trust Created by Inman (Brackett v. Tremaine), 269 Neb. 376, 693 N.W.2d 514 (2005) ¶ 3120.02

In re Trust Created by McGregor, 308 Neb. 405, 954 N.W.2d 612 (2021) ¶ 1930.04

U

United States v. Bestfoods, 524 U.S. 51 (1998) ¶ 3370.07

United States v. Byrum, 408 U.S. 125 (1972) ¶ 4430.02

United States v. Craft, 535 U.S. 274 (2002) ¶ 3670.01

United States v. Estate of Grace, 395 U.S. 316 (1969) ¶ 4240.02

United States v. Grant, No. 00-08986-CIV (S.D. Fla.) ¶ 1570.02

United States v. O'Malley, 383 U.S. 627 (1966) ¶ 4420.01

United States v. Rye, 550 F.2d 682 (1st Cir. 1977) ¶ 3670.01

U.S. Commodity Futures Trading Comm'n v. Monex Credit Co., 931 F.3d 966 (9th Cir. 2019) ¶ 3420.05

V

Estate of Vak v. Commissioner, 973 F.2d 1409 (8th Cir. 1992) ¶ 1220.05, 4430.03

Vena v. Vena, 387 Ill. App. 3d 389, 899 N.E.2d 522 (Ill. App. Ct. 2008) ¶ 650.07

In re Vickery, [1931] 1 Ch 572 ¶ 520.05

Von Saher v. Norton Simon Museum of Art at Pasadena, 897 F.3d 1141 (9th Cir. 2018) ¶ 3450.06

W

Walker v. Stones, [2001] QB 902 (CA) ¶ 520.06

Estate of Wall v. Commissioner, 101 T.C. 300 (1993) ¶ 1220.05, 4420.01, 4430.02

Webb v. Webb, [2020] UKPC 22 ¶ 340.06, 1290.02

Wells Fargo Bank v. Superior Court (Boltwood), 990 P.2d 591 (Cal. 2000) ¶ 2570.07

West Palm Beach Firefighters' Pension Fund v. Moelis & Co., 311 A.3d 809 (Del. Ch. 2024) ¶ 270.07

Wiedenmayer v. Johnson, 106 N.J. Super. 161 (App. Div.), aff'd sub nom. Wiedenmayer v. Villanueva, 55 N.J. 81 (1969) ¶ 1710.02

Wiedenmayer v. Villanueva, 55 N.J. 81 (1969) ¶ 1710.02

In re Will of Liberman, 279 N.Y. 458 (1939) ¶ 2470.01

In re Will of Marcus, 552 N.Y.S.2d 546 (Sur. Ct. 1990) ¶ 2110.02

Wilson v. Johnson, 389 S.W.2d 634 (Ky. 1965) ¶ 2420.05

Wilson v. United States, 6 F.4th 432 (2d Cir. 2021); No. 19-CV-5037 (BMC), 2019 WL 6118013 ¶ 4370.06

Estate of Woelbing v. Commissioner, T.C. Dkt. Nos. 30260-13, 30261-13 ¶ 4050.06

Wood v. Lowrey, 236 S.W.3d 747 (Tenn. Ct. App. 2007) ¶ 1950.09

Wood v. U.S. Bank, N.A., 160 Ohio App. 3d 831, 828 N.E.2d 1072 (Ohio Ct. App. 2005) ¶ 3120.02

Woodward v. Commissioner of Social Security, 435 Mass. 536, 760 N.E.2d 257 (2002) ¶ 2430.03

Wright v. Rains, 106 S.W.3d 678 (Tenn. Ct. App. 2003) ¶ 220.08

Y

Yadkin Navigation Co. v. Benton, 9 N.C. (2 Hawks) 10 (1822) ¶ 2250.03

Z

Zhang Hong Li v. DBS Bank (Hong Kong) Ltd., [2019] HKCFA 45 ¶ 3060.03

Zuckerman v. Metropolitan Museum of Art, 928 F.3d 186 (2d Cir. 2019) ¶ 3450.06