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ESTATE OF FREEMAN v. COMMISSIONER

Docket No. 4727-74.

67 T.C. 202 (1976)

ESTATE OF JAMES C. FREEMAN, DECEASED, PHIL R. FREEMAN, ADMINISTRATOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 10, 1976.

Attorney(s) appearing for the Case

Joel M. Butler, for the petitioner.

Melvern Stein, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency in the estate tax of the Estate of James C. Freeman in the amount of $10,079.58. The sole issue for decision is whether the value of property over which decedent purportedly held a general power of appointment at his death is includable in decedent's gross estate under section 2041, I.R.C. 1954.1

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