WILSON et al.
v.
KRAEMER, Collector of Internal Revenue, et al.
United States Court of Appeals Second Circuit.https://leagle.com/images/logo.png
Argued May 1, 1951.
Decided June 4, 1951.
Attorney(s) appearing for the Case
Wilson, Hanna & Wanderer, Danbury, Conn. (Monroe J. Cahn, White Plains, N. Y., Lawrence S. Greenbaum, New York City, and Frank J. Nardozzi, Mount Vernon, N. Y., of counsel), for plaintiffs.
Theron Lamar Caudle, Ellis N. Slack and L. W. Post, all of Washington, D. C. (Adrian W. Maher and Edward J. Lonergan, Hartford, Conn., of counsel), for defendants.
Before L. HAND, CHASE and FRANK, Circuit Judges.
United States Court of Appeals Second Circuit.
FRANK, Circuit Judge.
Under § 302(f) of the 1926 Revenue Act,1 there was included in a decedent's gross estate the value of all property "To the extent of any property passing under a general power of appointment exercised by the decedent (1) by will * * *." This required three elements: (1) the existence of such a power, (2) an exercise of that power, and (3) the passing of that property by means of that exercise. Construing that...
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