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GRIFFITH v. UNITED STATES

No. 44078.

32 F.Supp. 884 (1940)

GRIFFITH et al. v. UNITED STATES.

Court of Claims.

May 6, 1940.

Attorney(s) appearing for the Case

J. H. Ward Hinkson, of Chester, Pa., for plaintiffs.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendants.

Before WHALEY, Chief Judge, and WHITAKER, GREEN, and LITTLETON, Judges.

LITTLETON, Judge.

The Commissioner of Internal Revenue in an audit of the estate tax return first determined and held that the property involved in the transfers by the decedent, as disclosed and described in the findings, had been made to take effect in possession and enjoyment at or after death, but later, after the decision in Hassett v. Welch, 303 U.S. 303, 58 S.Ct. 559, 82 L.Ed. 858, in which it was held that the Joint Resolution...

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