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ESTATE OF ALPERSTEIN v. COMMISSIONER

Docket No. 796-77.

71 T.C. 351 (1978)

ESTATE OF FANNIE ALPERSTEIN, DECEASED, ROSALIND A. GREENBERG, ADMINISTRATRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 6, 1978.

Attorney(s) appearing for the Case

Albert B. Gins and Alan Prigal, for the petitioner.

Robert E. Marum, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $89,856.21 in the estate tax of the Estate of Fannie Alperstein. Certain issues having been settled by the parties, the sole issue remaining for decision is whether Fannie Alperstein, the decedent, possessed at her death a general power of appointment within the meaning of section 2041(a)(2).1

The facts have been stipulated.

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