Estate of Whitlock v. Commissioner
United States Tax Court
Held, under sec. 2041(a)(2), I.R.C. 1954, decedent at her death possessed a general power of appointment over certain property pursuant to her deceased husband's will, even though she was incompetent at his death and so remained until her own death. Estate of Alperstein v. Commissioner,71 T.C. 351 (1978), affd. 613 F.2d 1213 (2d Cir. 1979), cert. denied sub nom. Greenberg v. Commissioner,446 U.S. 918 (1980).
1Opinion of the Court
ESTATE OF LESTER J. WHITLOCK, THE FLORIDA NATIONAL BANK AND TRUST COMPANY AT MIAMI AND ANN H. WHITLOCK, PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF MILDRED B. WHITLOCK, DECEASED, JOHN H. FINLEY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Whitlock v. Commissioner
Docket Nos. 6834-75, 11017-75.
United States Tax Court
T.C. Memo 1982-272; 1982 Tax Ct. Memo LEXIS 482; 43 T.C.M. (CCH) 1389; T.C.M. (RIA) 82272;
May 17, 1982.
Held, under sec. 2041(a)(2), I.R.C. 1954, decedent at her death possessed a general power of…
2Cases cited17 opinions
- John F. Finley, of the Estate of Mildred B. Whitlock v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Clarence Blagen Fish, Administrator With the Will Annexed of the Estate of Minnie C. Blagen, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Edelman v. CommissionerUnited States Tax Court · 1962
- Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Finley v. United StatesDistrict Court, S.D. Florida · 1975
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