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ESTATE OF CRAFTS v. COMMISSIONER

Docket No. 4443-79.

74 T.C. 1439 (1980)

ESTATE OF NANCY F. CRAFTS, DECEASED, WILLIAM A. DICUS, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 25, 1980.

Attorney(s) appearing for the Case

Joseph D. Edwards, for the petitioner.

J. Michael Melvin, for the respondent.

OPINION

NIMS, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Nancy F. Crafts, deceased, William A. Dicus, personal representative (the estate), in the amount of $64,419.

Concessions having been made, the issues for decision are: (1) Whether a split-interest charitable remainder trust established by the will of decedent's husband and includable in the estate by virtue of decedent's general power of appointment...

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