Griswold v. Helvering

Section 402 of the Revenue Act of 1921, c. 136, 42 Stat. 227, 277, 278, imposing an inheritance tax, provides,

“ Sec. 402. That the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, . . .

“(d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person, . .

The decedent died in 1923, while the foregoing provision was in effect. At the time of his death he and his wife held as joint tenants certain real estate in Illinois, title to which vested in them by…