United States v. The Merchants National Bank of Mobile, as Under the Will of Nettie F. Turner, Deceased

RIVES, Circuit Judge.

This case concerns liability for federal estate taxes. The date of death of the decedent, Nettie F. Turner, was December 12, 1951. Her husband, Horace S. Turner, had died on August 21, 1946. At her death, the decedent possessed general powers of appointment under two separate trust instruments executed by her husband. The broad question is whether the value of the appointive property is includible in her gross estate under Section 811(f) of the Internal Revenue Code of 1939. 1

On December 31, 1935, an inter vivos trust agreement was executed by Horace S. Turner to The…