Caruthers Ewing, of the Estate of Bessie W. Ewing, Deceased v. J. M. Rountree, District Director of Internal Revenue

PHILLIPS, Circuit Judge.

The executor brought this action to recover $93,114.30 in estate taxes and $3,-068.18 in interest paid under protest. The district court held that at the time of her death the decedent had a general power of appointment within the meaning of Section 2041 of the Internal Revenue Code of 1954, 26 U.S.C. § 2041(b) (1)(A), under a trust established by the will of her husband. From the judgment of the district court dismissing the complaint, the executor has appealed.

The decedent, a widow, died testate on January 15, 1958. At the time of her death she was the principal…