United States Tax Court March 19, 1969, Docket No. 4467-67 (Estate of Van Winkle v. Commissioner)

lead-opinion

OPINION

Dawson, Judge:

Respondent determined a deficiency in the estate tax of petitioners in the amount of $8,254.98.

The issues for decision are:

(1) Whether the value of a power of appointment over the corpus of a trust created under the will of Stirling Van Winkle, deceased, should be included in the gross estate of Mabel C. Van Winkle, deceased.