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ESTATE OF NOURSE v. COMMISSIONER

Docket No. 111084.

3 T.C.M. 25 (1944)

Estate of Dorothy Q. Nourse, Deceased, F. Russell Nourse and John R. Rice, Executors v. Commissioner.

United States Tax Court.

Entered January 10, 1944.

Attorney(s) appearing for the Case

Earle W. Carr, Esq., 82 Devonshire St., Boston, Mass., for the petitioner. Melvin L. Sears, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

This proceeding is brought for a redetermination of deficiencies in estate tax in the amount of $14,597.54.

The controlling issue is whether the entire corpus of a fund over which decedent had and exercised a testamentary general power of appointment should be included in the decedent's gross estate where the appointees were the same as the takers in default and received less than they would have received in default...

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