Estate of Alperstein 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.
1Opinion of the Court
OPINION
Featherston, Judge:
Respondent determined a deficiency in the amount of $89,856.21 in the estate tax of the Estate of Fannie Alperstein. Certain issues having been settled by the parties, the sole issue remaining for decision is whether Fannie Alperstein, the decedent, possessed at her death a general power of appointment within the meaning of section 2041(a)(2).1
The facts have been stipulated.
Fannie Alperstein (sometimes hereinafter referred to as Fannie or the decedent), a resident of New York, died intestate on December 3,1972. Her daughter, Rosalind A. Greenberg, who qualified as…
2Cases cited15 opinions
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- 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
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Kurz v. CommissionerUnited States Tax Court · 1993
- Estate of Reid v. CommissionerUnited States Tax Court · 1979
- Estate of Newman v. CommissionerUnited States Tax Court · 1998
- Estate of Vissering v. CommissionerUnited States Tax Court · 1991
- Estate of Alperstein v. CommissionerUnited States Tax Court · 1978
9 more not listed; retrieve them via the Exa API.