Skip to main content
DRAFT FOR ATTORNEY REVIEW — NOT FINAL

Kiefer v. First Capitol Sports Center, Inc., 684 S.W.2d 483 (1984)

Citation
Kiefer v. First Capitol Sports Center, Inc., 684 S.W.2d 483 (1984)
Parent Document
Kiefer v. First Capitol Sports Center, Inc., 684 S.W.2d 483 (1984)
Jurisdiction
Missouri (state)
Effective Date
1984-12-04

Full Text

854 chars
Appellant also claims that in this trust arrangement, known as a “Clifford Trust”, the trustee was prohibited from delegating any authority to Thoele, the settlor. In support, general authority on the law of trusts is cited. However, there is no evidence that this trust was disapproved by the Internal Revenue Service or that the arrangements were in violation of any Internal Revenue Code provision or regulation. Certainly no such law was pleaded or offered in evidence. The evidence in the trial court indicated that the trust arrangement ran its term of ten years as provided, without question by the Internal Revenue Service. The validity or propriety of the trust operations is not a matter for approval or disapproval in this appeal, having never been properly raised in the trial court. Ohlendorf v. Feinstein, 636 S.W.2d 687, 690 (Mo.App.1982).