(Download) "United States v. Merchants National Bank of Mobile" by United States Court Of Appeals Fifth Circuit. # eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Merchants National Bank of Mobile
- Author : United States Court Of Appeals Fifth Circuit.
- Release Date : January 26, 1958
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
This case concerns liability for federal estate taxes. The date of death of the decedent, Nettie F. Turner, was December 12, 1951. Her husband, Horace S. Turner, had died on August 21, 1946. At her death, the decedent possessed general powers of appointment under two separate trust instruments executed by her husband. The broad question is whether the value of the appointive property is includible in her gross estate under Section 811(f) of the Internal Revenue Code of 1939.
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