ESTATE OF BARY v. COMMISSIONER

Docket Nos. 2750-64, 2751-64.

24 T.C.M. 1790 (1965)

T.C. Memo. 1965-322

Estate of Zinaida Bary, deceased, Woldemar A. Bary, Executor v. Commissioner. Woldemar A. Bary and Nina Bary v. Commissioner.

United States Tax Court.

Filed December 22, 1965.


Attorney(s) appearing for the Case

William J. Graham, for the petitioners. Kennard I. Mandell and Lee A. Kamp, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in the 1959 income tax of petitioner estate in Docket No. 2750-64 in the amount of $15,207.23 and in the 1959 income tax of petitioners in Docket No. 2751-64 in the amount of $27,494. The two dockets were consolidated for trial, briefing and opinion.

The pertinent question is the value of a claim which the...

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