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BARTOL v. McGINNES

Civ. A. No. 24596.

185 F.Supp. 659 (1960)

George E. BARTOL, Jr., George E. Bartol III, and Central-Penn National Bank of Philadelphia, Executors of the Estate of Mary Rush Bartol, Deceased, Plaintiffs, v. Edgar A. McGINNES, Individually and as United States District Director of Internal Revenue for the Internal Revenue District of Philadelphia, Pennsylvania, Defendant.

United States District Court E. D. Pennsylvania.

July 19, 1960.

Attorney(s) appearing for the Case

James J. Cloran, Lewis H. Van Dusen, Jr., Drinker, Biddle & Reath, Philadelphia, Pa., for plaintiffs.

Walter E. Alessandroni, U. S. Atty., Philadelphia, Pa., Robert H. Kapp, Asst. Atty. Gen., for defendant.

GRIM, District Judge.

In this case a father and mother1 gave to their daughter a life interest in and a general power of appointment by will over two trust estates, and provided that the daughter's son was entitled to the two trust estates in default of an exercise of the powers of appointment. When the daughter died, thereby terminating the life estates, the account of the trustees was filed in the Orphans' Court of Chester County, Pennsylvania...

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