Chandler v. United States

Ninth Circuit

Chandler v. United States

460 F.2d 1281, 29 A.F.T.R.2d (RIA) 72

CourtCourt of Appeals for the Ninth Circuit

DecidedMay 17, 1972

DocketNo. 26085

StatusPublished

Cited by1 cases

This text of 460 F.2d 1281 (Chandler v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Chandler v. United States, 460 F.2d 1281, 29 A.F.T.R.2d (RIA) 72 (9th Cir. 1972).

Pincite

Opinion

PER CURIAM:

This appeal is from a district court judgment adverse to the United States in a federal estate tax refund case. The question for decision is whether Series E United States Savings Bonds, purchased by the decedent in her own name and that of a co-owner, are taxable in her estate, where she had delivered them to the co-owner prior to her death with the intention of making an irrevocable inter vivos gift of them, but they had been neither redeemed or reissued by the co-owner prior to the death of the decedent.

For the reasons set out in the opinion of Judge Sweigert in 312 F.Supp. 1263 (N.D.Cal. 1970), we hold that the bonds are not taxable in the estate of the decedent and affirm the judgment.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM:

This appeal is from a district court judgment adverse to the United States in a federal estate tax refund case. The question for decision is whether Series E United States Savings Bonds, purchased by the decedent in her own name and that of a co-owner, are taxable in her estate, where she had delivered them to the co-owner prior to her death with the intention of making an irrevocable inter vivos gift of them, but they had been neither redeemed or reissued by the co-owner prior to the death of the decedent.

For the reasons set out in the opinion of Judge Sweigert in 312 F.Supp. 1263 (N.D.Cal. 1970), we hold that the bonds are not taxable in the estate of the decedent and affirm the judgment.

Cite This Page — Counsel Stack

Bluebook (online)

460 F.2d 1281, 29 A.F.T.R.2d (RIA) 72, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chandler-v-united-states-ca9-1972.

Opinion

Related

Cite This Page — Counsel Stack