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FIRST VIRGINIA BANK v. UNITED STATES

No. 73-1595.

490 F.2d 532 (1974)

FIRST VIRGINIA BANK (a corporation), Administrator of the Estate of Mary E. Helms, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 10, 1974.

Attorney(s) appearing for the Case

Robert O. Tyler, Washington, D. C., for appellant.

Charles R. Burnett, Atty., Tax Div. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Loring W. Post, Attys., Tax Div., U. S. Dept. of Justice, and Brian P. Gettings, U. S. Atty., E. D. Va., on brief), for appellee.

Before CLARK, Associate Justice, BOREMAN, Senior Circuit Judge, and BUTZNER, Circuit Judge.

BUTZNER, Circuit Judge:

The First Virginia Bank, administrator c. t. a. of the estate of Mary E. Helms, appeals from a judgment of the district court denying a refund of estate taxes. The district court ruled that Mrs. Helms' gross estate included property valued at approximately $88,000 because she held a general power of appointment with respect to it. A sense of unfairness casts a shadow over this case, and others of its kind,1 because...

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