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ESTATE OF GARBER v. COMMISSIONER

Docket No. 60201.

17 T.C.M. 646 (1958)

T.C. Memo. 1958-121

Estate of Eli L. Garber, Deceased, Farmers Bank & Trust Company of Lancaster, Pennsylvania, Executor v. Commissioner.

United States Tax Court.

Filed June 27, 1958.

Attorney(s) appearing for the Case

Richard S. Doyle, Esq., Lincoln Liberty Building, Philadelphia, Pa., for the petitioner. William C. Baskett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in estate tax in the amount of $602.05 has been determined by the Commissioner against the petitioner. Petitioner claims an overpayment of estate tax in the amount of $26,516.55.

The issues for our decision are (1) whether respondent has erred in including the amount of $1,720.14 in the gross estate as the value of a chose in action for services rendered by decedent at the time of...

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