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GRISWOLD v. HELVERING

No. 38.

290 U.S. 56 (1933)

54 S.Ct. 5

78 L.Ed. 166

GRISWOLD ET AL., EXECUTORS, v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 6, 1933.

Attorney(s) appearing for the Case

Mr. Wm. N. Haddad argued the cause, and Mr. Walter T. Fisher filed a brief, for petitioners.

Mr. Erwin N. Griswold, with whom Solicitor General Biggs and Messrs. Sewall Key and Wm. Cutler Thompson were on the brief, for respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

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...

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