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ESTATE OF McARDLE v. COMMISSIONER

Docket No. 15343-80.

41 T.C.M. 860 (1981)

T.C. Memo. 1981-60

Estate of Hazel McArdle, Deceased, Patricia Potter Talbot, Executrix v. Commissioner.

United States Tax Court.

Filed February 17, 1981.

Attorney(s) appearing for the Case

Richard F. Bush, for the petitioner. Robert B. Marino, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $75,906.35 in the Federal estate tax of the Estate of Hazel McArdle. After concessions, the only issue is whether the value of a trust over which decedent possessed a power of appointment is includible in her gross estate under section 2041.1

All the facts have been stipulated and are found accordingly.

Petitioner Patricia Potter Talbot is the...

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