United States v. Chandler

Supreme Court of the United States

410 U.S. 257

United States  v.  Chandler et al.

Certiorari to the United States Court of Appeals for the Ninth Circuit

No. 72-438.  Argued: N/A --- Decided: January 22, 1973

United States Savings Bonds are includable for federal estate tax purposes in the gross estate of a decedent registered co-owner who, with donative intent, had delivered the bonds to the other co-owners but who had not complied with applicable Treasury Department regulations for making inter vivos transfers of such bonds by having them reissued in the names of the other co-owners alone.

Certiorari granted; 460 F.2d 1281, reversed.


PER CURIAM.

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