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ESTATE OF RIEGELMAN v. COMMISSIONER

Docket No. 55606.

27 T.C. 833 (1957)

ESTATE OF CHARLES A. RIEGELMAN, DECEASED, WILLIAM I. RIEGELMAN, CAROL R. LUBIN, AND ARTHUR L. STRASSER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 25, 1957.

Attorney(s) appearing for the Case

Robert H. Preiskel, Esq., for the petitioners.

Emil Sebetic, Esq., for the respondent.

OPINION.

RICE, Judge:

This proceeding involves a deficiency in Federal estate tax of $39,229.40 determined against the Estate of Charles A. Riegelman.

The sole issue for decision is whether there should have been included in decedent's gross estate for Federal estate tax purposes the value of the right of his estate to receive from a law partnership, of which he had been a member, certain payments...

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