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UNITED STATES v. O'MALLEY

No. 127.

383 U.S. 627 (1966)

86 S.Ct. 1123

16 L.Ed.2d 145

UNITED STATES v. O'MALLEY ET AL.

Supreme Court of United States.

Decided March 23, 1966.

Attorney(s) appearing for the Case

Solicitor General Marshall argued the cause for the United States. With him on the brief were Acting Assistant Attorney General Roberts, Meyer Rothwacks, Loring W. Post and Richard A. Posner.

Leon Fieldman argued the cause for respondents. With him on the brief were Thomas P. Sullivan and Walter F. Cunningham.

MR. JUSTICE WHITE delivered the opinion of the Court.

The Internal Revenue Code of 1939 imposes an estate tax "upon the transfer of the net estate of every decedent." § 810. The gross estate is to include not only all property "[t]o the extent of the interest therein of the decedent at the time of his death," § 811 (a), but also, under § 811 (c) (1), all property

"To the extent of any interest therein of which the decedent has at any time made...

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