UNITED STATES V. CHANDLER, 410 U. S. 257 (1973)
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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.