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

No. 72-438

Decided January 22, 1973

410 U.S. 257

Syllabus

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.