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FIRST NATIONAL BANK v. COMMISSIONER OF TAXATION

No. 37,121.

250 Minn. 122 (1957)

84 N.W. (2d) 55

FIRST NATIONAL BANK OF MINNEAPOLIS, ADMINISTRATOR OF ESTATE OF FREDERICK B. WELLS, JR., v. COMMISSIONER OF TAXATION.

Supreme Court of Minnesota.

June 21, 1957.

Attorney(s) appearing for the Case

Best, Flanagan, Lewis, Simonet & Bellows and Charles S. Bellows, for relator.

Miles Lord, Attorney General, and Arthur C. Roemer, Special Assistant Attorney General, for respondent.

MATSON, JUSTICE.

Certiorari to review an order of the Board of Tax Appeals.

We are confronted with this basic issue: Where, under the terms of an irrevocable trust, a donee is unconditionally vested with a power of appointment to designate by will to whom the trust estate shall be distributed at the time of the donee's death, and where the trust instrument further provides that in the event the donee dies intestate...

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