This document presents an ILP formulation to maximize toggling in combinational circuits for power estimation. It defines variables and constraints for logic gates. The constraints include I/O behavior, linearization of products, and toggling. The objective is to maximize the sum of toggles on all nets. The approach was tested on ISCAS benchmarks and found to toggle over 50% of nets within hours on a desktop computer using ILP solvers like GLPK and CPLEX. Future work includes handling delays, weighted fanouts, and extending the approach to sequential circuits.