Estate of Vissering v. Commissioner
United States Court of Appeals for the Tenth Circuit
990 F.2d 578 (1993)
As co-trustee and life beneficiary of his mother's trust, Vissering held power to distribute principal to himself as "required for the continued comfort, support, maintenance, or education" of himself as beneficiary, and the Tax Court, focusing on the word "comfort" alone, found this language too broad to constitute an ascertainable standard, treating his powers as an unlimited general power of appointment includable in his taxable estate.
Whether I.R.C. Section 2041 requires the assets of a trust to be included in the taxable estate of a trustee-beneficiary who has the power to invade principal for his own benefit if it is limited by an ascertainable standard that relates to health, education, support or maintenance and is capable of enforcement by the court.