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ESTATE OF MITCHELL v. C.I.R.

No. 86-2020.

835 F.2d 138 (1987)

ESTATE OF Antoinette P. MITCHELL, the Farmers National Bank & Trust Company of Ashtabula, Executor, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided December 11, 1987.

Attorney(s) appearing for the Case

Roger M. Olsen, Asst. Atty. Gen., Tax Div., Dept. of Justice, William F. Nelson, Chief Counsel, IRS, Michael L. Paup (lead counsel), Roger M. Olsen, Tax Div., Dept. of Justice, Robert A. Bernstein (argued), Laurie A. Snyder, Washington, D.C., for respondent-appellant.

John Howland, Cleveland, Ohio, for petitioner-appellee.

Before MARTIN, JONES and BOGGS, Circuit Judges.

BOYCE F. MARTIN, Jr., Circuit Judge.

The Commissioner of Internal Revenue appeals the Tax Court's finding that Mitchell possessed a pre-1942 general power of appointment and, therefore, owed no estate tax. T.C. Memo. 1985-573. The relevant facts of this case are briefly summarized.

Antoinette P. Mitchell died testate on July 2, 1975. It is her estate tax return that is the subject of this litigation. Mitchell was a beneficiary...

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