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F. Supp. 944 (E.D. Pa. 1955). The contingent nature of a claim
bears on the question of the value of the claim, not on its
includability in a decedent’s gross estate. Estate of Curry v.
Commissioner, supra at 546.
Claims arising from events occurring after a decedent’s death,
(1) are those of the estate, (2) have not passed to the estate from
the decedent, and consequently, (3) are not included in the
decedent’s gross estate. Conn. Bank & Trust Co. v. United States,
465 F.2d 760 (2d Cir. 1972) (property interest arising after the
decedent’s death is not property owned at death and not part of the
gross estate under section 2033); Mandel v. Sturr, 266 F.2d 321 (2d
Cir. 1959).
In the case at hand, the malpractice action against Eckell,
Sparks that related to the law firm’s handling of decedent’s
affairs during her life is an interest that decedent possessed as
of the date of her death. However, that part of the malpractice
action relating to the return of the fees paid by the estate to
Eckell, Sparks during Ms. Hurley’s administration of the estate is
not an interest that decedent possessed on the date of her death
because it arose from events occurring and for services rendered
after decedent’s death. Any claim for such wrongdoings belongs to
the estate. Similarly, the value of any claim by the Glovers
against Eckell, Sparks is not included in decedent’s gross estate
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