Mr. Justice Frankfurter delivered the opinion of the Court. This case requires us to determine whether and what interests that came into enjoyment upon the death of the donee of a general power of appointment should be included for federal estate tax purposes in the donee’s gross estate. § 302 (f) of the Revenue Act of 1926, c. 27, 44 Stat. (part 2) 9, 71, as amended by § 803 (b) of the Revenue Act of 1932, c.…
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