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ESTATE OF BREMER v. COMMISSIONER

Docket No. 4138-62.

25 T.C.M. 216 (1966)

T.C. Memo. 1966-39

Estate of Sarah F. Bremer, Deceased, New England Merchants National Bank of Boston, Executor v. Commissioner.

United States Tax Court.

Filed February 23, 1966.

Attorney(s) appearing for the Case

Robert J. McDonough, for the petitioner. J. Frost Walker, Jr., for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $129,683.28.

The sole issue for decision is whether the entire corpus of a trust created in 1905 by Sarah F. Bremer, deceased (hereinafter referred to as decedent), wherein she reserved the income for life and a general testamentary power of appointment over the corpus is includable in her gross estate under section 2036(a) of the Internal...

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