Estate of Anna Witkowski Leo Witkowski, Independent v. United States

JOHN R. BROWN, Chief Judge:

Taxpayer, the executor of the estate of Mrs. Anna Witkowski, brought this action seeking refund of Federal estate taxes plus interest in the amount of $22,-506.51. Essentially two questions are raised by the appeal: (i) whether the District Court correctly instructed a verdict for the Government on the issue of whether certain real property was subject to the decedent’s general power of appointment under § 2041 1 of the Internal Revenue Code of 1954 and (ii) whether the evidence supports the jury’s finding that the decedent’s gift of a portion of that property…