May v. Heiner, 281 U.S. 238 (1930)
U.S. Supreme CourtMay v. Heiner, 281 U.S. 238 (1930)
May v. Heiner
Argued March 7, 1930
Decided April 14, 1930
281 U.S. 238
1. A transfer in trust by a grantor since deceased, under which the income was payable to decedent's husband during his lifetime and after his death to the decedent during her lifetime, with remainder over to her children, held not made in contemplation of or intended to take effect in possession or enjoyment at or after death within the legal significance of those words, and that therefore the corpus of the trust should not be included in the value of the gross estate of the decedent for purposes of estate tax under § 402(c) of the Revenue Act of 1918. P. 281 U. S. 243.
2. The estate tax of the Revenue Act of 1918, § 401, imposes an excise upon the transfer of an estate upon the death of the owner. P. 281 U. S. 244.
32 F.2d 1017 reversed.
Certiorari, 280 U.S. 542, to review a judgment of the circuit court of appeals which affirmed a judgment of the district court, 25 F.2d 1004, sustaining a federal estate tax.