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ESTATE OF JENNINGS v. COMMISSIONER

Docket No. 88233.

39 T.C. 417 (1962)

ESTATE OF CHARLES R. JENNINGS, DECEASED, CITIZENS FIDELITY BANK AND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 20, 1962.

Attorney(s) appearing for the Case

Rucker Todd, Esq., for the petitioner.

Arthur Clark, Jr., Esq., for the respondent.

OPINION.

DAWSON, Judge:

The respondent determined a deficiency in estate tax in the Estate of Charles R. Jennings in the amount of $11,965.94.

The only issue is whether the decedent's surviving spouse held a sufficient power of appointment over the proceeds of a life insurance policy so as to qualify such proceeds for inclusion in the estate tax marital deduction under section 2056(b)(6) of the Internal...

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