1. Home
  2. Browse Decisions
  3. T.C.
  4. 56 T.C.
  5. 56 T.C. 35 (1971)
 

ESTATE OF JONES v. COMMISSIONER

Docket No. 5138-69.

56 T.C. 35 (1971)

ESTATE OF EFFIE KELLS JONES, DECEASED, CITIZENS FIRST NATIONAL BANK OF RIDGEWOOD, ADMINISTRATOR C.T.A., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 8, 1971.

Attorney(s) appearing for the Case

Joseph J. MacDonald, for the petitioner.

John James O'Toole, for the respondent.

QUEALY, Judge:

The respondent determined a deficiency in estate tax in the amount of $83,511.87. The ultimate issue in this case is whether Effie Kells Jones had a general power of appointment sufficient to cause the corpus of her husband's testamentary trust to be includable in her gross estate under section 2041.1

FINDINGS OF FACT

The facts were fully stipulated, and these facts and exhibits incorporated therein...

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