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RIEGELMAN'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 114, Docket 24715.

253 F.2d 315 (1958)

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 Court of Appeals Second Circuit.

Decided March 10, 1958.

Attorney(s) appearing for the Case

Strasser, Spiegelberg, Fried & Frank, New York City (Robert H. Preiskel, New York City, of counsel), for petitioners.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before MEDINA, LUMBARD and WATERMAN, Circuit Judges.

WATERMAN, Circuit Judge.

Petitioners, executors of the estate of Charles A. Riegelman, seek reversal of a decision of the Tax Court sustaining a deficiency assessed by the Commissioner in the estate tax reported by the executors. The sole issue is whether the gross estate of the deceased includes the value of the right of his estate to receive from a law partnership of which he had been a member certain payments which represented a share of post-death partnership...

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