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IN MATTER OF ESTATE OF TRAINER,

No. 84-825.

123 Wis.2d 102 (1985)

365 N.W.2d 893

IN the MATTER OF THE ESTATE OF Mary U. TRAINER, a/k/a Mary Uihlein Trainer, Deceased: WISCONSIN DEPARTMENT OF REVENUE, Appellant, v. Robert B. TRAINER, Personal Representative, and Stevens U. Trainer, Willis J. Stauffacher and Rudolph T. Hoppe, Co-Trustees, Respondents.

Court of Appeals of Wisconsin.

Decided February 1, 1985.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the briefs of Bronson C. La Follette, attorney general, with Roxanne C. Brown, assistant attorney general, of counsel, of Madison.

For the respondents Trustees of the Mary U. Trainer Trust No. 4 the cause was submitted on the briefs of Foley & Lardner, with Harrold J. McComas and Stephen M. Fisher of counsel, of Milwaukee.

For the respondent Robert B. Trainer the cause was submitted on the brief of Francis H. Parson of Milwaukee.

Before Wedemeyer, P.J., Moser and Sullivan, JJ.

WEDEMEYER, P.J.

The Wisconsin Department of Revenue (state) appeals from a judgment holding that a portion of sec. 72.01 (5), Stats. (1969), was unconstitutional and that a power of appointment possessed by Mary Uihlein Trainer therefore was not includable in her taxable estate. Because the application of the statute to the facts presented would violate the estate's right to equal protection under the law, we affirm.

The facts are not in dispute. Robert A...

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