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ESTATE OF COOK v. COMMISSIONER

Docket No. 2852-68.

29 T.C.M. 298 (1970)

T.C. Memo. 1970-68

Estate of Cornelia Plassche Cook, Walter M. Plassche, Executor v. Commissioner.

United States Tax Court.

Filed March 19, 1970.

Attorney(s) appearing for the Case

Sidney R. Rubin, Suite 404 Central Trust Bldg., 44 Exchange St., Rochester, N. Y., for the petitioner John E. White, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent has determined a deficiency in petitioner's Federal estate tax of $11,386.26. The only issue is whether the decedent possessed at the time of her death a general power of appointment (within the meaning of section 2041(b))1 with respect to a testamentary trust previously established by her husband.

The testimony...

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