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attorney-in-fact are includable in decedent’s gross estate under
section 2038.2 Resolution of the issue requires us to decide
whether decedent’s attorney-in-fact was authorized to make the
gifts in question by certain powers of attorney granted to her by
decedent.
FINDINGS OF FACT
The parties have stipulated some of the facts. The
stipulated facts are incorporated in our findings by this
reference.
Suzanne C. Pruitt (Mrs. Pruitt or decedent) died on February
11, 1994, from complications of Alzheimer’s disease. Decedent’s
will was admitted to probate in Oregon and decedent’s United
States Estate (and Generation-Skipping Transfer) Tax Return, Form
706, showed decedent’s domicile in Multnomah County, Oregon.
Decedent’s daughter, Sandra S. Thompson (Ms. Thompson), was
appointed personal representative of decedent’s estate (the
estate). At the time the petition was filed, Ms. Thompson
resided in Troutdale, Oregon.
Prior to 1988, decedent and her husband3 engaged in estate
planning discussions with their attorney, James W. Walker (Mr.
2All section references are to the Internal Revenue Code in
effect as of the date of decedent’s death, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Monetary amounts are rounded to the nearest dollar.
3Decedent’s husband died in November 1993.
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