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ESTATE OF COX v. COMMISSIONER

Docket No. 3725-70.

59 T.C. 825 (1973)

ESTATE OF MARY JOYCE COX, DECEASED, JOYCE COX, INDEPENDENT EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 13, 1973.

Attorney(s) appearing for the Case

Robbin R. Dawson, for the petitioner.

Leslie A. Plattner, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency of $83,436.84 in the Federal estate tax of the Estate of Mary Joyce Cox. Several of the issues have been settled, and the only issue remaining is whether Mary Joyce Cox died holding, within the meaning of section 2041 of the Internal Revenue Code of 1954,1 a general power of appointment over the corpus of a testamentary trust.

FINDINGS OF FACT

Some of the facts...

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