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ESTATE OF PASCAL v. COMMISSIONER

Docket No. 80833.

22 T.C.M. 1766 (1963)

T.C. Memo. 1963-336

Estate of Gabriel Pascal, also known as Gabor Lehel Pascal, deceased, Valerie Pascal, Administratrix c. t. a. v. Commissioner.

United States Tax Court.

Filed December 24, 1963.

Attorney(s) appearing for the Case

Leslie Handler for the petitioner. William F. Chapman and Lionel Savadove for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined a deficiency in estate tax in the amount of $2,528.96.

The issues for decision are:

(1) The fair market value of the rights to produce a musical play and the rights to produce a motion picture based upon said musical play, based upon George Bernard Shaw's play, "Pygmalion" as of the date of death of decedent, Gabriel Pascal, July 6, 1954; and

(2) The fair...

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