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ESTATE OF MURPHY v. COMMISSIONER

Docket No. 3880-76.

71 T.C. 671 (1979)

ESTATE OF MARY MARGARET MURPHY, DECEASED, JOHN FALK MURPHY, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 29, 1979.

Attorney(s) appearing for the Case

Thomas G. Ragatz, for the petitioner.

Scott R. Cox, for the respondent.

OPINION

FAY, Judge:

Respondent determined a deficiency of $39,254.45 in the Federal estate tax of the Estate of Mary Margaret Murphy. The issue presented is whether the value of certain property over which the decedent possessed a power of appointment is includable in her gross estate under section 2041(a)(3).1

All of the facts have been stipulated and are so found.

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