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LEGG'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 4649.

114 F.2d 760 (1940)

LEGG'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

September 21, 1940.

Attorney(s) appearing for the Case

Robert D. Bartlett and Edgar Allan Poe, both of Baltimore, Md., for petitioner.

Berryman Green, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and H. H. WATKINS, District Judge.

PARKER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals, assessing deficiency estate taxes in the sum of $33,027.20 with respect to property held to have passed under a general power of appointment, exercised by the will of one Mildred Sheppard Legg. Three contentions are made by petitioner: (1) that the power of appointment was not general but special; (2) that its exercise by the donee, with respect to a remainder interest covered...

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