Legal Opinion
Estate of Lyla C. Curry, Robert L. Curry v. United States
Court of Appeals for the Sixth Circuit
Decided April 11, 1969No. 18685_1PublishedCited by 14 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is an action for refund of federal estate taxes, involving jointly owned United States Series E savings bonds. The bonds originally were issued in the name of John F. Curry and wife, Lyla C. Curry. Upon the death of her husband, Mrs. Curry cashed some of the bonds and had 103 others, totaling $19,-939.20, reissued in the joint names of herself or Robert L. Curry, her nephew. She then manually delivered these bonds to her nephew. The nephew alleges that this delivery constituted a completed gift under State law. Except for the reissuance in the joint names of…
2Cases cited8 opinions
- Harvey v. RackliffeSupreme Judicial Court of Maine · 1945
- Moore's Adm'r v. MarshallCourt of Appeals of Kentucky (pre-1976) · 1946
- Silverman v. McGinnesCourt of Appeals for the Third Circuit · 1958
- Guldager v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- Brown v. VinsonTennessee Supreme Court · 1949
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Wolak v. United StatesDistrict Court, D. Connecticut · 1973
- United States v. ChandlerSupreme Court of the United States · 1973
- Flowers v. United StatesUnited States Court of Federal Claims · 2007
- Zelman v. GreggCourt of Appeals for the First Circuit · 1994
- Chandler v. United StatesDistrict Court, N.D. California · 1970
9 more not listed; retrieve them via the Exa API.