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LEHMAN v. UNITED STATES

No. 71-1709 Summary Calendar.

448 F.2d 1318 (1971)

Herbert H. LEHMAN, Independent Executor under the Will and of the Estate of Cora T. Lehman Kay, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

September 20, 1971.

Attorney(s) appearing for the Case

Emory T. Carl, Houston, Tex., for plaintiff-appellant; Carl, Lee & Fisher, Houston, Tex., of counsel.

Ben A. Douglas, Tax Div., Dept. of Justice, Dallas, Tex., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Gilbert E. Andrews, Attys., Dept. of Justice, Tax Div., Washington, D. C., Anthony J. P. Farris, U. S. Atty., George R. Pain, James R. Gough, Asst. U. S. Atty., Houston, Tex., Elmer J. Kelsey, Richard Halberstein, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.

JOHN R. BROWN, Chief Judge:

This is a suit for refund of Federal estate taxes brought by Herbert Lehman as independent executor of the estate of Mrs. Cora Lehman Kay. Essentially the issue is whether by the terms of her husband's will1 Mrs. Kay held at her death an unreleased general power of appointment2 over the assets of her husband's estate, or whether she was merely a life tenant with strictly limited...

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