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
Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Alperstein v. Commissioner
Docket No. 796-77
United States Tax Court
71 T.C. 351; 1978 U.S. Tax Ct. LEXIS 14;
December 6, 1978, Filed
Decision will be entered under Rule 155.
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.
Albert B. Gins and Alan Prigal, for…
2Cases cited16 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
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