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ESTATE OF DUVALL

Docket No. 45698-86.

66 T.C.M. 164 (1993)

T.C. Memo. 1993-319.

Estate of Jane H. Duvall, Deceased, Larry Cleveland, Executor, Francis Bowman and George P. Taylor, Jr., Intervenors v. Commissioner.

United States Tax Court.

Filed July 20, 1993.

Attorney(s) appearing for the Case

Charles F. Whelan, 7101 Chipenham Rd, Louisville, Ky., for the petitioner. Douglas P. Romaine, for the intervenors.1 Philip Owens, for the respondent.

Memorandum Opinion

SWIFT, Judge:

Respondent determined a deficiency of $97,437 in the Federal estate tax of the Estate of Jane H. Duvall (decedent).

After settlement of some issues, the primary issue for decision is whether a life estate that decedent received in the remainder of the property of the Estate of Charles Duvall (Mr. Duvall) constituted, under section 2041, a general power of appointment includable in decedent's gross estate.

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