ESTATE OF GREVE v. COMMISSIONER

Dkt. No. 16020-02.

87 T.C.M. 1201 (2004)

T.C. Memo. 2004-91

Estate of Sarah W. Greve, Deceased, Charles E. Greve & David R. Greve, Co-Executors, v. Commissioner.

United States Tax Court.

Filed April 5, 2004.


Attorney(s) appearing for the Case

Louis R. Salamon, for petitioner.

Julia L. Wahl, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $163,677.55 in Federal estate tax (estate tax) with respect to the estate (estate) of Sarah W. Greve (decedent). The issues for decision are:

(1) Is certain property with respect to which decedent had a power of appointment at the time of her death includible in decedent's gross estate under section 2041(a)(1)?1 We hold that...

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