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agreement, she cannot be held liable for failing to ensure the
payment of applicable Federal estate taxes arising from the
inclusion of the Marital Trust assets in decedent's gross estate.
The question of whether petitioner, as trustee, "had", at
the time of decedent's death, property included in the gross
estate is not, as petitioner asserts, dependent on State law.
The liability under section 6324(a)(2) for unpaid Federal estate
tax is conditioned on the inclusion of property, the Marital
Trust assets, in decedent's gross estate under sections 2034 to
2041, inclusive. The parties agree that decedent held a general
power of appointment over the Marital Trust property and,
consequently, the Marital Trust property was includable in
decedent's gross estate under section 2041. Section 6324(a)(2)
provides for the substantive liability of a trustee and similarly
situated persons and does not depend on the anomalies of State
law. See Schuster v. Commissioner, 312 F.2d 311, 315 (9th Cir.
1962) (interpreting section 827(b) of the Internal Revenue Code
of 1939, a predecessor to section 6324(a)(2)), affg. 32 T.C. 998,
and revg. First Western Bank & Trust Co. v. Commissioner, 32 T.C.
1017 (1959); Estate of Whittle v. Commissioner, 97 T.C. 362, 367
(1991), affd. 994 F.2d 379 (7th Cir. 1993); Groetzinger v.
Commissioner, 69 T.C. 309, 316 (1977); Magill v. Commissioner,
T.C. Memo. 1982-148, affd. sub nom. Berliant v. Commissioner, 729
F.2d 496 (7th Cir. 1984); Peterson v. Commissioner, T.C. Memo.
1972-65; cf. sec. 6901(h). The liability imposed by section
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