Legal Opinion
United States v. Chandler
Supreme Court of the United States
Decided January 22, 1973No. 72-438PublishedCited by 29 opinions
1Per curiam
This case presents a narrow federal estate tax issue: Does a registered co-owner of a United States Savings Bond, Series E, by physical inter vivos delivery of the bond to the other registered co-owner, with intent to effectuate a gift, but without reissuance of the bond, succeed in divesting himself of the incidents of ownership so that, at his subsequent death, the value of the bond is not includable in his gross estate under the joint interests provisions of § 2040 of the Internal Revenue Code of 1954, 26 U. S. C. § 2040?
The United States District Court for the Northern District of…
2Cases cited6 opinions
- Free v. BlandSupreme Court of the United States · 1962
- Bank of America National Trust & Savings Ass'n v. ParnellSupreme Court of the United States · 1956
- Estate of Lyla C. Curry, Robert L. Curry v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Chandler v. United StatesDistrict Court, N.D. California · 1970
- Silverman v. McginnesCourt of Appeals for the Third Circuit · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Bank of Guam v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Treasurer of New Jersey v. United States Department of the TreasuryCourt of Appeals for the Third Circuit · 2012
- Wolak v. United StatesDistrict Court, D. Connecticut · 1973
- Estate of Gamble v. CommissionerUnited States Tax Court · 1978
- United States v. Henry Hopkins, Jr., United States of America v. Andrew JacksonCourt of Appeals for the Ninth Circuit · 1973
24 more not listed; retrieve them via the Exa API.