United States v. Chandler - 410 U.S. 257 (1973)
U.S. Supreme Court
United States v. Chandler, 410 U.S. 257 (1973)
United States v. Chandler
Decided January 22, 1973
410 U.S. 257
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.