U.S. District Court of Nebraska
902 F.Supp. 1023 (1995)
Alfred Anderson’s will established a testamentary trust for the benefit of his wife, Alma Anderson, during her lifetime. Alma and their son, John, were appointed trustees. The trustees were directed to make payments to Alma from the trust principal in amounts necessary for her “comfort, support, and maintenance.” Alfred and Alma’s daughter, Kathleen Best, was appointed personal representative of Alfred’s estate. Best paid estate taxes to the IRS. The IRS determined that there was a deficiency in the amount of estate taxes paid, finding that the trust assets were included in Alma’s gross estate, and requested additional estate taxes and interest, which Best paid. Best (plaintiff) filed a claim with the IRS (defendant) for a refund of these additional estate taxes and interest. The IRS denied the claim, finding that the trust assets were included in Alma’s gross estate because she held a general power of appointment over the trust assets. Best appealed, arguing that Alma did not possess a general power of appointment, but instead had a power of appointment that was limited to an ascertainable standard.
Rule of Law
Holding and Reasoning (Shanahan, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 203,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,000 briefs, keyed to 188 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.