WOOLLEY, Circuit Judge.
William Potter, the decedent, was donee of a general power of appointment under the will of his father. He exercised the power in his own will by giving the property to his two daughters who, had he omitted to exercise it, would have taken the property under the will of their grandfather, the donor, and the decedent's estate would to that extent have escaped a federal tax. As the decedent did, as a matter of fact, exercise the power, the Commissioner...
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