designate
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 383 U.S. 627 - United States v. O'MALLEY · 1966Most cited · 203 citing opinions
The power to distribute trust income to the income beneficiaries or to accumulate it and add it to the principal, thereby denying to the beneficiaries the privilege of immediate enjoyment and conditioning their eventual enjoyment upon surviving the termination of the trust, is of sufficient substance to be deemed the power to 'designate' within the meaning of § 811(c)(1)(B)(ii).
How often courts cite the case defining “designate”
Court decisions citing the opinion that defined “designate” — 194 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.