1. Home
  2. Browse Decisions
  3. T.C.
  4. 45 T.C.
  5. 45 T.C. 247 (1965)
 

ESTATE OF LANIGAN v. COMMISSIONER

Docket No. 964-64.

45 T.C. 247 (1965)

ESTATE OF JOSEPHINE R. LANIGAN, A.K.A. JOSEPHINE RANCK LANIGAN, DECEASED, WILLIAM NEALE LANIGAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 15, 1965.

Attorney(s) appearing for the Case

John F. Kennedy, for the petitioner.

Edward L. Newberger, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency in estate tax in the amount of $106,453.32. The ultimate issue in this case is whether Josephine R. Lanigan possessed a general power of appointment sufficient to cause the corpus of her father's testamentary trust to be includable in her gross estate under section 2041 of the Internal Revenue Code of 1954.1

FINDINGS OF FACT

The facts were fully stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases