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ROBINSON v. C. I. R.

No. 81-4078.

675 F.2d 774 (1982)

Myra B. ROBINSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 10, 1982.

Attorney(s) appearing for the Case

Edward R. Smith, Lubbock, Tex., for petitioner.

M. Carr Ferguson, Glenn L. Archer, Jr., Asst. Attys. Gen., Michael L. Paup, Chief, Appellate Section, Richard Farber, Michael Roach, Attys., Tax Div., Dept. of Justice, Kenneth W. Gideon, Chief Counsel, I. R. S., Washington, D. C., for respondent.

Before CLARK, Chief Judge, RUBIN and TATE, Circuit Judges.

ALVIN B. RUBIN, Circuit Judge:

The husband of a Texas-domiciled taxpayer died in 1972, leaving a will that required his wife, as a condition of taking under the will, to elect to let his will direct the disposition of her share of the community property. The wife elected to take under the will, and, accordingly, she placed her share of the community property in a trust, reserving the income for life and retaining a power of appointment that permitted her to make gifts...

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