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GOLDBERG'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 168, Docket 21803.

189 F.2d 634 (1951)

GOLDBERG'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Second Circuit.

Decided June 5, 1951.

As Amended on Denial of Rehearing June 29, 1951.

Attorney(s) appearing for the Case

Benjamin E. Shove, Syracuse, N. Y., for petitioners.

Charles Oliphant, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Carlton Fox, Sp. Assts. to Atty. Gen., for respondent.

Before SWAN, Chief Judge, and CHASE and FRANK, Circuit Judges.

SWAN, Circuit Judge.

The issue presented is whether a decedent's estate is taxable for his share of unrealized gross profits on installment obligations owing at the date of his death to a partnership of which he was a member. The facts are stipulated and are set out in the Tax Court's decision below, 15 T.C. 10. They may be summarized as follows: Meyer Goldberg died on August 11, 1945. He was at that time engaged in the furniture business...

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