Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $104,363 in the Federal estate tax of the estate of Adelaide L. McMullen, deceased, William C. McMullen, executor. After concessions, the issues remaining for decision are:
(1) Whether decedent possessed a general power of appointment over a one-half of an undivided one-half interest in certain trust property;
(2) Whether petitioner is entitled to...
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