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JENKINS v. UNITED STATES

No. 27769.

428 F.2d 538 (1970)

Alonzo Wimberly JENKINS, Jr., et al., as Executors under the Will of Martha O. Jenkins, Deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

As Amended on Denial of Rehearing June 1, 1970.

Certiorari Denied October 12, 1970.

Attorney(s) appearing for the Case

Floyd M. Buford, U. S. Atty., Macon, Ga., Walter J. Tribbey, Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Thomas L. Stapleton, Jr., John S. Stephen, Attys., Tax Div. U. S. Dept. of Justice, Washington, D. C., for appellant.

Alan F. Rothschild, J. Madden Hatcher, Max R. McGlamry, Columbus, Ga., for appellees.

Before GOLDBERG, DYER and CARSWELL, Circuit Judges.

Certiorari Denied October 12, 1970. See 91 S.Ct. 59.

GOLDBERG, Circuit Judge:

We consider here the application of federal estate tax provisions to an unexercised and evanescent power of appointment. The executors of the estate of Martha O. Jenkins seek approval of the decision below excluding from the decedent's estate the value of certain property subject to a power of appointment. Though equitable considerations invite us to affirm the ruling below in an...

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