Florence A. Haneke v. United States of America, Florence A. Haneke v. United States

BUTZNER, Circuit Judge:

Florence A. Haneke appeals the judgment of the district court holding that transfers which she made from four joint savings accounts to her separate accounts were in contemplation of the death of her husband, August B. Haneke. 1 The government cross-appeals, assigning error to the court’s ruling that her transfers of another joint savings account and jointly held savings bonds were not made in contemplation of his death. We conclude that all of the transactions were made in contemplation of Mr. Haneke’s death, and, therefore, must be included in his gross estate…