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PORTER v. COMMISSIONER

No. 466.

288 U.S. 436 (1933)

53 S.Ct. 451

77 L.Ed. 880

PORTER, EXECUTRIX, ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 13, 1933.

Attorney(s) appearing for the Case

Mr. Walter E. Hope, with whom Mr. Edward N. Perkins was on the brief, for petitioners.

Mr. Erwin N. Griswold, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Mr. Sewall Key were on the brief, for respondent.

By leave of Court, Mr. Merrill S. June, and Mr. J. DuPratt White filed briefs as amici curiae.

MR. JUSTICE BUTLER delivered the opinion of the Court.

The question presented is whether, for the purpose of determining the tax liability of the estate of the deceased, § 302 (d) of the Revenue Act of 19261 requires that there shall be included in the value of the gross estate certain bonds that he had transferred in trust.

October 18, 1918, and again on February 1, 1919, decedent transferred to the Bankers Trust Company...

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