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EWING v. ROUNTREE

No. 16049.

346 F.2d 471 (1965)

Caruthers EWING, Executor of the Estate of Bessie W. Ewing, Deceased, Plaintiff-Appellant v. J. M. ROUNTREE, District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

June 4, 1965.

Attorney(s) appearing for the Case

S. Shepherd Tate, Memphis, Tenn., Martin, Tate & Morrow, Memphis, Tenn., of counsel, for appellant.

Thomas Silk, Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief); Kenneth Harwell, U. S. Atty., Thomas H. Shriver, Asst. U. S. Atty., Nashville, Tenn., of counsel, for appellee.

Before CECIL, O'SULLIVAN and PHILLIPS, Circuit Judges.

PHILLIPS, Circuit Judge.

The executor brought this action to recover $93,114.30 in estate taxes and $3,068.18 in interest paid under protest. The district court held that at the time of her death the decedent had a general power of appointment within the meaning of Section 2041 of the Internal Revenue Code of 1954, 26 U.S.C. § 2041(b) (1) (A), under a trust established by the will of her husband. From the judgment of the district court dismissing the complaint...

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