Gwinn v. Commissioner
287 U.S. 224 (1932)

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U.S. Supreme Court

Gwinn v. Commissioner, 287 U.S. 224 (1932)

Gwinn v. Commissioner of Internal Revenue

No. 31

Argued November 9, 10, 1932

Decided December 5, 1932

287 U.S. 224

Syllabus

1. The provision of the Revenue Act of 1924 for including the interest of a joint tenant of property in computing transfer taxes on his estate, is applicable to tenancies created before September 8, 1916, when the first of the recent federal statutes providing for such taxation became effective. P. 287 U. S. 226.

2. A state rule that the accrual of property resulting to one of two joint tenants from the death of the other is not to be taxed if not taxable under statutes in force when the tenancy was created could not limit the power of Congress in respect of federal taxation. P. 287 U. S. 227.

3. Where by the state law (as in California), the rights of the future survivor of two joint tenants are not irrevocably fixed at the creation of the tenancy, but the joint estate may be terminated by the voluntary conveyance of either tenant, or by partition, or involuntary alienation under execution, a co-tenant's death, by ending the right to effect such changes, presents a proper occasion for imposing a federal transfer tax under the Act of 1924, passed before the death, though after the creation of the tenancy. Tyler v. United States,281 U. S. 497. P. 287 U. S. 228.

54 F.2d 728 affirmed.

Certiorari, 286 U.S. 537, to review the affirmance of an order of the Board of Tax Appeals, 20 B.T.A. 1052, which had sustained an appraisal of a decedent's estate by the Commissioner of Internal Revenue.

Page 287 U. S. 225

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