United States Tax Court October 19, 1972, Docket No. 5712-70 (Estate of Roberts v. Commissioner)

lead-opinion

TaNNENwald, Judge:

Respondent determined a deficiency of $45,828.99 in the estate tax of the Estate of Mattie Roberts. The only issue remaining for consideration relates to the includability and value of what will henceforth be referred to as “agency rights” allegedly owned by the decedent at the time of her de'ath.