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ESTATE OF CARSON v. COMMISSIONER

Docket No. 885-73.

33 T.C.M. 1434 (1974)

T.C. Memo. 1974-313

Estate of George S. Carson, Elisabeth F. Carson v. Commissioner.

United States Tax Court.

Filed December 18, 1974.

Attorney(s) appearing for the Case

William V. Phelan, Bremer Bldg., Iowa City, Iowa, and Stephen F. Bright, for the petitioner. Robert J. Murray, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $11,041.50 in petitioner's estate tax. Following concessions by the parties, the sole issue remaining for decision is whether decedent, George S. Carson, by his will exercised a general power of appointment over certain trust assets.

All of the facts are stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated herein by this reference...

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