Bulkley v. Department of Taxation

Emma U. Rohnert died testate, a resident of Wayne'county, Michigan, on November 24, 1939. By the terms of an inter vivos trust created April 30, 1908, by her father, Henry Uihlein, a lifelong resident of Wisconsin, she was given the income from the trust fund for her life and a general testamentary power of appointment over the corpus at her death. The trust instrument 'provided that in the event of her failure to exercise the power of appointment the corpus would go to her heirs at law.

In her will, which was duly admitted to probate in Michigan, she expressly declined to exercise power oí…