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Wills, Trusts & Estates keyed to Dobris
Estate of Kurz v. Commissioner
Facts
Kurz was the beneficiary of two trusts. Under first trust, (hereinafter “The Marital Trust”), Kurz was entitled to as much of the principal as she desired. Under the second trust, (hereinafter “The Family Trust”), Kurz could take only 5 percent of the principal in any one year if the Martial Trust was exhausted. The Tax Court held that 5 percent of the Family Trust be included in her estate for federal estate tax purposes because when she died, she held a general power of appointment over 5 percent of the Family Trust. Kurz’s estate argued that the decedent did not have a power when she died because she was not entitled to the Family Trust unless she first exhausted the Marital Trust. Because the condition was never fulfilled, Kurz did not have a property interest in the trust.
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