SIMPSON v. U.S.

No. 98-3598.

183 F.3d 812 (1999)

John M. SIMPSON and Sarah S. Dean, Trustees of the Grover M. Simpson Testamentary Trust A, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 23, 1999.


Attorney(s) appearing for the Case

Todd W. Ruskamp, Kansas City, MO, argued, for Appellants.

Jeffrey R. Meyer, Department of Justice, Washington, DC, argued, for Appellee.

Before RICHARD S. ARNOLD and WOLLMAN, Circuit Judges, and WOLLE, District Judge.


RICHARD S. ARNOLD, Circuit Judge.

Grover M. Simpson died in 1966. His will created the Grover M. Simpson Testamentary Trust A. The primary beneficiary of the trust was Mr. Simpson's wife, Mary Irene Simpson, who later became Mary Irene Bryan. The trust gave Mrs. Bryan a general power of appointment by will. When she died in 1993, she exercised this power in favor of her grandchildren. This transfer is subject to a special...

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