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Estate of Kurz v. Commissioner

68 F.3d 1027 (7th Cir. 1995)

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Estate of Kurz v. Commissioner

United States Court of Appeals for the Seventh Circuit

68 F.3d 1027 (7th Cir. 1995)

Facts

Ethel Kurz was the beneficiary of a marital trust and a family trust. During her lifetime, Kurz was entitled to withdraw all of the marital trust, and could also take up to five percent of the family trust, but only after all of the marital trust assets had been exhausted. At the time of Kurz’s death substantial amounts remained in both trusts. The Tax Court held that Kurz had a general power of appointment over five percent of the family trust, and that this amount was included in Kurz’s gross estate, along with the full amount of the marital trust. The Commissioner of the Internal Revenue Service appealed.

Rule of Law

Issue

Holding and Reasoning (Easterbrook, J.)

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