Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal Revenue

J. SPENCER BELL, Circuit Judge:

The Estate of Mervin G. Pierpont petitions for review of the Tax Court’s decision that the estate was not entitled to a marital deduction with respect to a testamentary trust. The Tax Court concluded that the power granted by Pier-pont’s will to the life beneficiary, his wife-,, Lallah R. Pierpont, did not constitute-, under Maryland law, a power to appoint the corpus of the trust to her estate-within the meaning of § 2056(b) (5> of the Internal Revenue Code of 1954. The language employed in creating the-Lallah R. Pierpont Trust, quoted below; makes it clear…