Gwinn v. Commissioner

JAMES, District Judge.

By this proceeding there is brought here for review a decision of the Board of Tax Appeals, wherein it was determined that one-half of the valu'e of certain real property, held by M. A. Gwinn and petitioner in joint tenancy at and prior to the death of M. A. Gwinn, was subject to an estate or succession tax under the provisions of the Revenue Act of 1924, approved June 2, 1924 (43 Stat. 303, § 300 et seq.). The joint tenancy was created in June, 1915. Petitioner and M. A. Gwinn, his mother, contributed equal amounts to the purchase of the property. M. A. Gwinn died…