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ESTATE OF BINGHAM v. COMMISSIONER

Docket No. 6719.

7 T.C. 1303 (1946)

ESTATE OF ADDIE LUDLOW BINGHAM (ALSO KNOWN AS ADDIE L. BINGHAM), DECEASED, BY HELEN BINGHAM SALZER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 10, 1946.

Attorney(s) appearing for the Case

Caldwell Martin, Esq., and M. B. Holt, Jr., Esq., for the petitioner.

Felix Atwood, Esq., and L. S. Pendleton, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This cause involves estate tax. A deficiency was determined in the amount of $28,199.73, but only a portion thereof is now involved. The only question remaining for determination is whether the decedent, by the exercise of a power retained under a trust instrument set up by her, exhausted such power, or whether she retained such power at the time of her death, so as to cause inclusion...

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