ESTATE OF MUELLER

No. 306.

47 Wis.2d 336 (1970)

177 N.W.2d 60

ESTATE OF MUELLER: MUELLER and another, Executors, Appellants, v. DEPARTMENT OF TAXATION, Respondent.

Supreme Court of Wisconsin.

Decided June 2, 1970.


Attorney(s) appearing for the Case

For the appellants there was a brief by Schultz, Slechta & D'Aoust of Jefferson, and oral argument by Dean C. D'Aoust.

For the respondent the cause was argued by E. Weston Wood, assistant attorney general, with whom on the brief was Robert W. Warren, attorney general.


WILKIE, J.

A single comprehensive issue is presented on this appeal: When a Wisconsin resident dies possessed of a special testamentary power of appointment over the intangible assets of an irrevocable trust established by the will of an Illinois resident, administered in Illinois by an Illinois corporate trustee, which power had previously been limited by the Wisconsin resident from a general power to a special power to appoint to certain people, though not limited...

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