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ESTATE OF HULL v. COMMISSIONER

Docket No. 87887.

38 T.C. 512 (1962)

ESTATE OF ARTHUR H. HULL, DECEASED, CENTRAL TRUST CAPITAL BANK, KATHERINE W. HULL, AND MARGARET HULL DANIELS, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 27, 1962.

Attorney(s) appearing for the Case

Robert R. Batt, Esq., for the petitioner.

Stephen P. Cadden, Esq., for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in estate tax against petitioner (Estate of Arthur H. Hull) in the amount of $56,937.32. The issues remaining for decision are:

(1) Whether Arthur H. Hull's gross estate for Federal estate tax purposes should be increased by the value of his estate's right to receive a share of partnership income subsequent to his death; and, if so

(2) Whether respondent correctly determined the value of this...

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