Morgan v. Commissioner

I am in accord with the conclusion reached, but it seems to me unnecessary to decide whether, under Blair v. Com’r, 300 U.S. 5, 57 S.Ct. 330, 81 L.Ed. 465, and Lyeth v. Hoey, 305 U.S. 188, 59 S.Ct. 155, 83 L.Ed.-, 119 A.L.R. 410, decided Dec. 5, 1938 and other decisions of the Supreme Court, the character of the power involved is to be determined from consideration of the federal law alone, for I am of the opinion that under the laws of Wisconsin, also, the power " was general in character. When it was exercised, the estate of the deceased, under the Wisconsin statutes, was augmented by the…