Legal Opinion
Potter v. United States
District Court, N.D. West Virginia
Decided June 1, 1967No. Civ. A. 847-FPublishedCited by 5 opinions
1Opinion of the Court
CHRISTIE, District Judge:
This matter is submitted to the Court upon an agreed stipulation of facts and it concerns the question of whether or not, under the terms of the joint and mutual will of Charles E. and Ora E. Potter, the surviving husband, Charles E. Potter, possessed a general power of appointment within the purview of 26 U.S.C.A. § 2041 1 over the property of his deceased wife at the time of his death.
Ora E. Potter died December 2, 1952 owning certain real property and shares of stock which, under the terms of her will probated December 12, 1952, passed to her husband, Charles E.…
2Cases cited15 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Daniel v. SimmsWest Virginia Supreme Court · 1901
- Brookover v. GrimmWest Virginia Supreme Court · 1937
- Robert L. Phinney, District Director of Internal Revenue v. Milton Kay and Bernard Kay, as Executors of the Estate of Sarah Kay RosenmanCourt of Appeals for the Fifth Circuit · 1960
- State v. AbdellaWest Virginia Supreme Court · 1954
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3Cited by5 opinions
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Fluornoy v. MorseCalifornia Court of Appeal · 1970
- Doyle v. United StatesDistrict Court, E.D. Pennsylvania · 1973
- Estate of Vissering v. CommissionerUnited States Tax Court · 1991
- Estate of Vissering v. CommissionerUnited States Tax Court · 1991