Stafford v. United States

GRUBB, District Judge.

This is an action for the refund of additional estate taxes paid by the plaintiff as a result of a determination by the Internal Revenue Service that the deceased possessed a general power of appointment over assets of a trust established under the will of decedent’s wife. There are cross-motions for summary judgment.

Marjorie L. Stafford died February 24, 1957. Article Second of her will read:

“Second: All the rest, residue and remainder of my property, of whatever kind and description, real, personal or mixed, I give, devise and bequeath to my husband, Irving John, for…