¶1dissenting: The estate of Joseph Biter, by reason of the exercise by him of a power under Thomas Biter’s will, paid to the State of Pennsylvania the succession tax in controversy and should, in my opinion, be credited with the proper amount thereof in computing the estate tax of Joseph Biter.
29 B.T.A. 503
Fletcher v. Commissioner
United States Board of Tax Appeals
Decided December 6, 1933
United States Board of Tax Appeals · decided 1933-12-06
1. Where the decedent possessed a power of appointment over certain property, provided he died without leaving issue, to such person or persons as he should by his last will and testament direct, and the power was duly exercised, the value of such property is a part of the decedent's gross estate, for Federal estate tax purposes, as property passing under a general power of appointment. 2.
Cited by 6 later decisions — most recently March 1938
Good law ✅— No negative treatment on recordhow we know
Decided 1933-12-06
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