Summary
reviewing the distinctions between Texas cases in which trust income to a married beneficiary is separate property and those in which it is community property
Summary of this case from Ridgell v. RidgellOpinion
Appeal No. 84-1440.
January 30, 1985.
Lisa Prager, Dept. of Justice, Washington, D.C., for appellant. With him on brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and David English Carmack, Washington, D.C.
Charles A. Crocker, Baker Botts, Houston, Tex., for appellee.
Appeal from the Claims Court.
Before MARKEY, Chief Judge, NICHOLS, Senior Circuit Judge, and BISSELL, Circuit Judge.
This is an appeal from a judgment of the United States Claims Court. We agree with the Claims Court decision that, under the 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.