Mueller v. Department of Taxation

A single comprehensive issue is presented on this appeal: When a Wisconsin resident dies possessed of a special testamentary power of appointment over the intangible assets of an irrevocable trust established by the will of an Illinois resident, administered in Illinois by an Illinois corporate trustee, which power had previously been limited by the Wisconsin resident from a general power to a special power to appoint to certain people, though not limited enough to include the power within the exception from taxation provided in sec. 72.01 (5), Stats., and when such Wisconsin resident was…