Minot v. Commissioner
United States Tax Court
Held, on the facts, appointive assets distributed to takers in default pursuant to an agreement compromising the contest of decedent's will purportedly exercising general powers of appointment over the trust assets are not includable in the gross estate under section 2041, I.R.C. 1954.
1Opinion of the Court
Estate of Sedgwick Minot, Deceased, William E. Dwyer, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Minot v. Commissioner
Docket No. 666-64
United States Tax Court
45 T.C. 578; 1966 U.S. Tax Ct. LEXIS 127;
March 23, 1966, Filed
Decision will be entered under Rule 50.
Held, on the facts, appointive assets distributed to takers in default pursuant to an agreement compromising the contest of decedent's will purportedly exercising general powers of appointment over the trust assets are not includable in the gross estate under section 2041, I.R.C. 1954.
H. Brian Holland, for the…
2Cases cited14 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Barrett v. CommissionerUnited States Tax Court · 1954
- In Re Sage's EstateCourt of Appeals for the Third Circuit · 1941
9 more not listed; retrieve them via the Exa API.