BARD, District Judge.
This is an action by executors to recover the amount of a tax assessed against the estate of the decedent on the value of certain securities transferred by him to his wife approximately four and one half years prior to his death. The government defended on the ground that the transfer was made by the decedent in contemplation of death within the meaning of Section 811 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811, and that...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.