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Foster v. Commissioner

302 U.S. 678 Court SCOTUS Decision date 1937-11-15 Docket No. 469 English

Delivered by Majority

Contents

Majority

p. 678
No. 469.
Foster, Executrix, v. Commissioner of Internal Revenue.
November 15, 1937.
Mr. Philip G. Sheehy for petitioner. Solicitor General Reed, Assistant Attor

Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit granted, limited to the question whether the total value of the property held by the decedent and petitioner as joint tenants, as decided by the Circuit Court of Appeals, or only one half thereof, should be included in the gross estate of the decedent for the purpose of the federal estate tax.

p. 679
ney General Morris, and Messrs. Sewall Key, Norman D. Keller, and Lee A. Jackson for respondent.