§610

13 cases·2 followed·11 cited—15% support

Statute Text — 26 U.S.C. §610

Statute text not available for this section.

13 Citing Cases

Estate of Sally J. Anenberg, Donor, Deceased, Steven B. Anenberg, Executor and Special Administrator, Petitioner(s) 162 T.C. No. 9 · 2024

Code § 610(f) (West 2023) (defining a “power of appointment” as “a power that enables a powerholder . . . to designate a recipient of an ownership interest in . . . property”); see also Power of Appointment, Black’s Law Dictionary (5th ed. 1979) (defining a “[p]ower of appointment” as “[a] power . . . to appoint, that is, to select and nominate, the per

Estate of Leona Engelman, Deceased; Peggy D. Mattson, Executor, Petitioners 121 T.C. No. 4 · 2003

Code section 610 (West 2002) appear to contemplate that an individual’s retained power to direct disposition of his or her property would be characterized as a power of appointment. See Cal. Prob. Code sec. 610(e) (“‘Donor’ means the person who creates or reserves a power of appointment.”); Cal. Prob. Code sec. 610(d) (“‘Donee’ 2 See supra note 1. - 24

Mobley v. Commissioner of Internal Revenue 532 F.3d 491 · Cir.

William Mobley v. CIR · Cir.

Pesch v. Commissioner 78 T.C. 100 · 1982

Groetzinger v. Commissioner 69 T.C. 309 · 1977

Equitable Trust Co. v. Commissioner 13 T.C. 731 · 1949

Carlton Gunn v. Continental Casualty Company · Cir.

Carlton Gunn v. Continental Casualty Company 968 F.3d 802 · Cir.

Carlton Gunn v. Continental Casualty Company · Cir.

Dotson v. Griesa 398 F.3d 156 · Cir.

Fisherman's Harvest, Inc., C. Joe Nelson, Jr., Doris Mae Nelson, Vanessa Jo Nelson Vallejo, Vickie Jo Nelson Salazar, and Nelson Fisherman's Harvest, Inc., and Childress Seafood, Inc., W.F. Childress, and Alton Lee Kelly v. Pbs & J (Formerly Known as Espey, Huston & Associates, Inc.), and Bertucci Contracting Corporation, and Luhr Brothers, Inc., and Bradley Industrial Textiles, Inc., and Nicolon Corporation (Also Known as Ten Cate Nicolon), and Huston & Associates, Inc., and Weeks Marine, Inc., Defendant/third Party v. United States Army Corps of Engineers, Third Party 490 F.3d 1371 · Cir.

Dotson v. Griesa 398 F.3d 156 · Cir.

§610

13 Citing Cases

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