Wakefield v. Commissioner
United States Board of Tax Appeals
State court decree adopting construction, urged by parties, including present petitioner, that property in issue passed by decedent's exercise of a testamentary general power of appointment, held, conclusive and to require that property be included in decedent's estate.
1Opinion of the Court
ESTATE OF CASSIUS E. WAKEFIELD, DETROIT TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ESTATE OF JOSEPHINE O. WAKEFIELD, DETROIT TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wakefield v. Commissioner
Docket Nos. 101065, 101066.
United States Board of Tax Appeals
44 B.T.A. 677; 1941 BTA LEXIS 1291;
June 6, 1941, Promulgated
State court decree adopting construction, urged by parties, including present petitioner, that property in issue passed by decedent's exercise of a testamentary general power of appointment, held,…
2Cases cited10 opinions
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Sharp v. CommissionerSupreme Court of the United States · 1938
- Hutton v. . BenkardNew York Court of Appeals · 1883
- Osgood v. BlissMassachusetts Supreme Judicial Court · 1886
- Boswell v. CommissionerUnited States Board of Tax Appeals · 1938
5 more not listed; retrieve them via the Exa API.