Klein v. United States

LITTLETON, Judge.

Plaintiffs contend, first, that under section 402 (e) of the Revenue Act of 1918, 40 *598Stat. 1097, Solomon Klein at the time of his death had no interest in the property in question which took effect in possession or enjoyment at or after that event; that the deed of conveyance transferred to his wife title to the lands in fee simple that the conveyance was complete and irrevocable, and that the grantor retained no beneficial interest in the property conveyed but" only a possibility of an interest through reversion; secondly, that if the decedent had an interest in the property…