Court Opinion

ID: 4499086
Source: CourtListenerOpinion
Date Created: 2020-01-23 18:16:17.319904+00
Date Added: 2024-06-11T14:54:17.160229
License: Public Domain

Leech,
dissenting on the second issue: The majority opinion states that “whether * * * the claim [of decedent] had any value [at the time of decedent’s death] can not as a matter of fact be determined upon the evidence in the present record * * Upon that finding, I think respondent’s determination should be affirmed. Helvering v. Enright, 312 U. S. 636; Estate of George W. Wickersham, 44 B. T. A. 619; dismissed (C. C. A., 2d Cir., Feb. 9, 1942).
Mellott agrees with this dissent.