The opinion
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.