GUINEY v. UNITED STATES

No. 13642.

425 F.2d 145 (1970)

Emily D. Leahy GUINEY, Executrix of the Estate of Arthur Hamilton Leahy, deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 22, 1970.


Attorney(s) appearing for the Case

William Graham Boyce, Jr., Baltimore, Md., for appellant.

Richard Farber, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Loring W. Post, Attys., Dept. of Justice, and Stephen H. Sachs, U. S. Atty., on brief), for appellee.

Before SOBELOFF, BOREMAN and BRYAN, Circuit Judges.


SOBELOFF, Circuit Judge:

A widow, as executrix of her husband's estate, instituted an action for the recovery of federal estate taxes assessed and paid. The case is here on the taxpayer's appeal from an adverse judgment of the United States District Court for the District of Maryland, 295 F.Supp. 789 (1969).

The only question we need decide is whether the "general power of appointment" granted to the widow by Item Second...

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