Estate of Olive D. Casey, Deceased Carlton D. Casey, C. Lewis Casey, Robert T. Casey v. Commissioner of Internal Revenue

*896Before PHILLIPS, Circuit Judge, CHAPMAN, Senior Circuit Judge, and KISER, U.S. District Judge for the Western District of Virginia, sitting by designation.

OPINION

PHILLIPS, Circuit Judge:

The Commissioner of Internal Revenue (Commissioner) appeals a decision of the Tax Court that gifts of decedent Olive Casey’s assets made during her lifetime by her attorney-in-fact were authorized by a durable power of attorney held by the attorney, hence were not revocable at the time of her death, and therefore were not includible in her gross estate for federal estate tax purposes.1 Because we agree with…