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UNITED STATES v. MERCHANTS NATIONAL BANK OF MOBILE

No. 17197.

261 F.2d 570 (1958)

UNITED STATES of America, Appellant, v. The MERCHANTS NATIONAL BANK OF MOBILE, As Executor under the will of Nettie F. Turner, deceased, Appellee.

United States Court of Appeals Fifth Circuit.

November 26, 1958.

Attorney(s) appearing for the Case

Gilbert E. Andrews, Jr., Melva M. Graney, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Ralph Kennamer, U. S. Atty., Mobile, Ala., for appellant.

J. Manson Murray, Mobile, Ala. (Vickers, Riis, Murray & Curran, Mobile, Ala., of counsel), for appellee

Before RIVES, BROWN, and WISDOM, Circuit Judges.

RIVES, Circuit Judge.

This case concerns liability for federal estate taxes. The date of death of the decedent, Nettie F. Turner, was December 12, 1951. Her husband, Horace S. Turner, had died on August 21, 1946. At her death, the decedent possessed general powers of appointment under two separate trust instruments executed by her husband. The broad question is whether the value of the appointive property is includible in her gross estate under Section 811(f) of the...

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