Commissioner of Internal Revenue v. Marshall's Estate

KALODNER, Circuit Judge.

This is a petition of the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States. 1

It poses the question whether any part of certain properties held under two trusts created by the settlor-decedent, Charles D. Marshall, a resident of Pennsylvania, for his wife, Dora, is includible in his gross estate under Section 811(c) (1) (C) of the Internal Revenue Code. 2

The nub of the controversy is the provision in the trusts that in the event Mrs. Marshall did not exercise granted general powers of appointment the property was to go “to such…