No. 210.

309 U.S. 78 (1940)


Supreme Court of United States.

Decided January 29, 1940.

Attorney(s) appearing for the Case

Mr. Brode B. Davis, with whom Mr. Arthur M. Kracke was on the brief, for petitioner.

Mr. Richard H. Demuth, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewall Key and Warren F. Wattles were on the brief, for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

We took this case because it raises an important question as to the construction of the Revenue Act of 1926, § 302 (f), amended by the Revenue Act of 1932, § 803 (b).1

The question is to what extent and in what sense the law of the decedent's domicile governs in determining whether a power of appointment exercised by him is a general power within the meaning of the...

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