Klein v. United States
283 U.S. 231 (1931)

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U.S. Supreme Court

Klein v. United States, 283 U.S. 231 (1931)

Klein v. United States

No. 387

Argued February 27, 1931

Decided April 13, 1931

283 U.S. 231

Syllabus

1. One of two habendum clauses in a deed conveyed a life estate, reserving the fee, and declaring that it should remain vested in the

Page 283 U. S. 232

grantor if the grantee died before him; by the other, the grantee was to take the fee in the event that she survived the grantor, and in that case only. Held, a grant of a life estate and contingent remainder. P. 283 U. S. 233.

2. The estate transfer tax of Revenue Act of 1918, § 402(c), is constitutionally applicable to a contingent remainder, become vested by the death of the grantor, which was granted by a deed executed before the effective date of that Act but while the Act of 1916, § 202, containing the same taxing provision, was in force. P. 283 U. S. 234.

70 Ct.Cls. 151, 42 F.2d 596, affirmed.

Certiorari, 282 U.S. 828, to review a judgment rejecting a claim for refund of money collected as part of a federal estate tax.

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