PEOPLES TRUST COMPANY OF BERGEN COUNTY v. UNITED STATES

No. 17399.

412 F.2d 1156 (1969)

PEOPLES TRUST COMPANY OF BERGEN COUNTY, Trustee under the Will of Paul O'Brien, Deceased and Executor under the Will of Elsie Downer O'Brien, Deceased, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided June 27, 1969.


Attorney(s) appearing for the Case

S. Victor DeLucia, Smith & Clayton, Rutherford, N. J., for appellant.

Frank X. Grossi, Jr., Dept. of Justice, Tax Division, Washington, D. C., for appellee (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), David M. Satz, Jr., U. S. Atty., Martin Tuman, Asst. U. S. Atty., of counsel.

Before VAN DUSEN, ALDISERT and STAHL, Circuit Judges.


OPINION OF THE COURT

STAHL, Circuit Judge.

Peoples Trust Company of Bergen County, as executor under the Will of Elsie Downer O'Brien, initiated this refund suit to recover estate taxes paid to the United States. The sole issue presented is whether decedent's power to invade the principal of a trust, the decedent also being the income beneficiary, was a power of appointment limited by an ascertainable standard relating to the health, education, support or...

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