- 2 - death, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issue for decision is whether Myrtle V. Dietz possessed at her death a general power of appointment over the Edward A. Dietz Trust that requires inclusion in decedent's gross estate under section 2041(a)(2) of $67,458.50, representing 5 percent of the value of the trust on the date of decedent's death. FINDINGS OF FACT This case has been submitted fully stipulated. The stipulation of facts and the exhibits attached thereto are incorporated herein by this reference. Myrtle V. Dietz (decedent) resided in Fort Worth, Texas, at the time of her death on July 12, 1992. Edward A. Dietz III (the executor) was granted letters testamentary by the Probate Court in Tarrant County, Texas, on August 10, 1992. The executor resided in Fort Worth, Texas, at the time the petition was filed. Decedent was married to Edward A. Dietz (Mr. Dietz) from June 1926 until his death on November 22, 1975. They had two children during their marriage: Edward A. Dietz, Jr. (Edward Jr.), who was born May 9, 1931, and died February 11, 1990; and Virginia M. Dietz Wallace (Virginia), who was born January 26, 1928, and died December 24, 1993. Edward Jr. was married to Barbara Stratton Dietz fromPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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