Estate of Rogers v. Commissioner, 320 U.S. 410 (1943)

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Estate of Rogers v. Commissioner of Internal Revenue

No. 66

Argued November 18, 19, 1943
Decided December 6, 1943
320 U.S. 410

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT.

Syllabus

1. The value of property in respect of which a decedent exercised by will a general power of appointment, held, under § 302(f) of the Revenue Act of 1926, includible in his gross estate for the purpose of the federal estate tax, without deduction for any property appointed to persons who (under the will of The creator of the power) would have come into enjoyment of other interests in the property had the power not been exercised. P. 413.

2. Whether, under § 302(f), there has been a "passing" of property by a testamentary exercise of a general power of appointment is a federal question, once state law has made clear that the appointment had legal validity and brought into being new interests in property. P. 414.

3. Helvering v. Grinnell, 294 U.S. 153, distinguished. P. 415.

135 F.2d 35 affirmed.

Certiorari, 320 U.S. 210, to review the reversal of a decision of the Board of Tax Appeals which determined that there was an overpayment of estate tax.