Memorandum Opinion
KÖRNER, Judge:
Respondent determined a deficiency of $56,532.51 in Federal estate tax due from the Estate of Olive D. Casey. After concessions, the sole issue for decision is whether decedent's son, acting pursuant to a power of attorney, was authorized to make $146,360 in gifts to decedent's three children and seven trusts established for the benefit of her grandchildren.
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