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HELVERING V. GRINNELL, 294 U. S. 153 (1935)

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U.S. Supreme Court

Helvering v. Grinnell, 294 U.S. 153 (1935)

Helvering v. Grinnell

No. 268

Argued January 16, 1935

Decided February 4, 1935

294 U.S. 153


Property does not pass under a general power of appointment exercised by will, within the meaning of § 302(f), Revenue Act of 1926, where the person named as appointee elects to renounce the appointment and take as remainderman under another will, which created the power. P. 294 U. S. 155.

70 F.2d 705 affirmed.

Certiorari, 293 U.S. 543, to review the reversal of an order of the Board of Tax Appeals. The Board sustained the Commissioner in assessing a deficiency in a federal estate tax because of failure to include in gross estate the value of property which he thought had passed under the exercise by the testatrix of a general power of appointment.

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