ESTATE OF REICHENBERGER v. COMMISSIONER

Docket Nos. 11754-77, 11755-77.

39 T.C.M. 1035 (1980)

T.C. Memo. 1980-43

Estate of Regina Reichenberger, Deceased, Helen Ketzner, Co-administrator v. Commissioner. Estate of Regina Reichenberger, Deceased, Alphonse Reichenberger, Co-administrator v. Commissioner.

United States Tax Court.

Filed February 20, 1980.


Attorney(s) appearing for the Case

Patrick J. Regan and James J. McGannon, Suite 1400 Vickers KSB & T Bldg., Wichita, Kan. 67202, for the petitioners. Patrick E. McGinnis, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $41,131.16 estate tax deficiency in the Estate of Regina Reichenberger, deceased.

The sole issue for decision is whether the decedent possessed a general power of appointment on the date of her death over certain real property thereby requiring the fair market value of her interest in such property to be included in her gross estate.

Findings of Fact

Some...

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