Griffith v. United States

The Commissioner of Internal Bevenue in an audit of the estate tax return first determined and held that the property involved in the transfers by the decedent, as disclosed and described in the findings, had been made to take effect in possession and enjoyment at or after death, but later, after the decision in Hassett v. Welch, 303 U. S. 303, in which it was held that the Joint Resolution of Congress of March 3, 1931, and section 803 (a) of the Revenue Act of 1932 could not be applied retroactively, the Commissioner rejected plaintiffs’ claim for refund on the ground that the transfers…