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ESTATE OF PENNER v. COMMISSIONER

Docket No. 5721-74.

67 T.C. 864 (1977)

ESTATE OF ALICE B. PENNER, DECEASED, ABRAHAM PENNER, DAVID I. PENNER, AND DANIEL B. PENNER, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 28, 1977.

Attorney(s) appearing for the Case

Irving B. Stewart, for the petitioner.

William K. Carr, for the respondent.

OPINION

GOFFE, Judge:

The Commissioner determined a deficiency in Federal estate tax due from the Estate of Alice B. Penner, deceased, in the amount of $78,083.44. Due to concessions, the sole issue remaining for decision is whether the decedent at the date of her death possessed a general power of appointment within the meaning of section 20411 sufficient to cause the corpus of a testamentary trust created under the will...

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