St. Mary's University School of Law
Charles R. Billings,
A General Power of Appointment Created after 1942 by the Will of the Donor Is Taxable to the Estate of the Donee without Regard to Probate of Donor's Will Where the Donor and Donee Were Killed Simultaneously under Circumstances Where the Survivor Could Not Be Determined.,
St. Mary's L.J.
Available at: https://commons.stmarytx.edu/thestmaryslawjournal/vol3/iss2/11