United States v. Byrum

Mr. Justice White,

with whom Mr. Justice Brennan and Mr. Justice Blackmun join, dissenting.

I think the majority is wrong in all substantial respects.

I

The tax code commands the payment of an estate tax on transfers effective in name and form during life if the now deceased settlor retained during his life either (1) “the possession or enjoyment of” the property transferred or (2) the right to designate the persons who would enjoy the transferred property or the income therefrom. 26 U. S. C. §§2036 (a)(1) and (2). Our cases explicate this congressional directive to mean that if one wishes to…