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WILLIAMS v. UNITED STATES

No. 78-3797.

634 F.2d 894 (1981)

Mrs. Claude M. WILLIAMS, Individually, etc., et al., Plaintiffs-Appellees, Cross-Appellants, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

January 22, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Gilbert S. Rothenberg, Asst. Attys. Gen., Gilbert E. Andrews, Chief, App. Sec., James A. Riedy, Richard Farber, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant, cross-appellee.

Robert Lee Bobbitt, Jr., San Antonio, Tex., Douglass D. Hearne, Austin, Tex., for plaintiffs-appellees, cross-appellants.

Before WISDOM, RONEY and HATCHETT, Circuit Judges.

PER CURIAM:

The controlling issue in this federal estate tax refund case is whether the pre-death incompetence of a decedent holding a general power of appointment permits exclusion from her estate of the property subject to that power. This Court has just decided that such property is includable in the decedent's estate under section 2041 of the Internal Revenue Code, 26 U.S.C.A. § 2041. Estate of Gilchrist v. Commissioner, 630 F.2d 340...

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