Herbert H. Lehman, Independent Under the Will and of the Estate of Cora T. Lehman Kay, Deceased v. United States

JOHN R. BROWN, Chief Judge:

This is a suit for refund of Federal estate taxes brought by Herbert Lehman as independent executor of the estate of Mrs. Cora Lehman Kay. Essentially the issue is whether by the terms of her husband’s will 1 Mrs. Kay held at her death an unreleased general power of appointment 2 over the assets of her husband’s estate, or whether she was merely a life tenant with strictly limited power to consume the property for her own support. The District Court entered judgment for the United States. 3 We affirm.

The nature and extent of Mrs. Kay’s authority under the will is,…