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ESTATE OF FOSTER v. C.I.R.

No. 33, Docket 83-4068.

725 F.2d 201 (1984)

ESTATE OF Rexford H. FOSTER, Deceased, Margaret Foster, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided January 16, 1984.

Attorney(s) appearing for the Case

Joseph P. Reynolds, Sherburne, N.Y., for appellant.

Robert A. Bernstein, Washington, D.C. (Glenn C. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Thomas M. Preston, Attys., Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before LUMBARD, OAKES and VAN GRAAFEILAND, Circuit Judges.

OAKES, Circuit Judge:

This appeal raises anew the question whether a bequest to a surviving spouse of property for her lifetime with power to invade principal "for her needs and the needs of my children as she in her discretion may deem necessary," with remainder over to the children, qualifies for the estate tax marital deduction. The United States Tax Court, Richard C. Wilbur, Judge, held that it did not qualify. Estate of Rexford H. Foster, Deceased v. Commissioner...

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