(DOWNLOAD) "Estate of Charles A. Riegelman v. Commissioner of Internal Revenue" by United States Court Of Appeals Second Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Estate of Charles A. Riegelman v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 10, 1958
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
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 income.