United States Tax Court August 24, 1992, Docket No. 10948-90 (Wilson)

CATHERINE L. WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Wilson Docket No. 10948-90 United States Tax Court T.C. Memo 1992-480; 1992 Tax Ct. Memo LEXIS 501; 64 T.C.M. (CCH) 583; August 24, 1992, Filed *501 Decision will be entered for petitioner. P was trustee of a trust in which she was the sole income beneficiary and possessed a general power of appointment.