Brantingham v. United States

631 F.2d 542 (1980)

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Brantingham v. United States

United States Court of Appeals for the Seventh Circuit
631 F.2d 542 (1980)

Facts

C. Alan Brantingham died in Massachusetts, and his will was probated there. The will devised to Alan’s wife, Beatrice, a life estate in all his property and granted her a power of appointment over the corpus. The power of appointment authorized Beatrice to use the corpus as “necessary for her maintenance, comfort and happiness.” When Beatrice died, the executor of her estate (plaintiff) did not include the power of appointment in her gross estate. The Internal Revenue Service (IRS) (defendant) determined that the power of appointment should have been included and issued a deficiency. The district court granted summary judgment in favor of the IRS, and the executor appealed.

Rule of Law

Issue

Holding and Reasoning (Campbell, J.)

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