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ESTATE OF DRAPER v. COMMISSIONER

Docket No. 48263-86.

55 T.C.M. 797 (1988)

T.C. Memo. 1988-201

Estate of Harry K. Draper, Deceased, Barbara K. Draper, Executrix v. Commissioner.

United States Tax Court.

Filed May 5, 1988.

Attorney(s) appearing for the Case

Arthur O. Gormley, Jr., 351 Main St., Nachua, N.H., for the petitioner. David N. Brodsky and Randall P. Andreozzi, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $101,239.97 in petitioner's Federal estate tax and an addition to tax of $25,309.99 under section 6651(a).1 After concessions by petitioner, the issues for decision are (1) whether decedent gave his surviving spouse under a trust agreement a power of appointment within the meaning of section 2056(b)(5) so as to qualify the trust...

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