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PENNSYLVANIA BANK AND TRUST CO. v. UNITED STATES

No. 78-1942.

597 F.2d 382 (1979)

PENNSYLVANIA BANK AND TRUST COMPANY, Executor of the Estate of Ethel S. Brice, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Third Circuit.

Decided April 25, 1979.

Attorney(s) appearing for the Case

Frank Mast, Charles Weiss (argued), W. Rodgers Moore, Thorp, Reed & Armstrong, Pittsburgh, Pa., for plaintiff-appellant.

Robert J. Cindrich, U. S. Atty., Pittsburgh, Pa., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard Farber, James A. Riedy (argued), Dept. of Justice, Washington, D. C., for defendant-appellee.

Before HUNTER and WEIS, Circuit Judges and MARKEY, Chief Judge of the United States Court of Customs and Patent Appeals.

OPINION OF THE COURT

MARKEY, Chief Judge.

Refund action by Pennsylvania Bank and Trust Co. (Bank), executor of Ethel S. Brice (Brice), to recover federal estate taxes. The district court held a power of appointment given to Brice was part of the estate, though Brice was at all times incompetent to exercise the power. We affirm.

FACTS

Brice was the donee of a general power of appointment over a trust established by her husband's will. From...

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