Robinette v. Helvering

This is another case 1 under the gift tax provisions of the Revenue Act of 1932, §§ 501,506, which, while presenting certain variants on the questions decided in Smith v. Shaughnessy, ante, p. 176, is in other respects analogous to and controlled by that case.

In 1936, the petitioner, Elise Paumgarten (nee Robinson), was thirty years of age and was contemplating marriage; her mother, Meta Biddle Robinette, was 55 years of age and was married to the stepfather of Miss Robinson. The three, daughter, mother and stepfather, had a conference with the family attorney, with a view to keeping the…