Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $41,131.16 estate tax deficiency in the Estate of Regina Reichenberger, deceased.
The sole issue for decision is whether the decedent possessed a general power of appointment on the date of her death over certain real property thereby requiring the fair market value of her interest in such property to be included in her gross estate.
Findings of Fact
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