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No. 8901125
United States Court of Appeals for the Ninth Circuit
Chandler v. United States
No. 8901125 · Decided May 17, 1972
No. 8901125·Ninth Circuit · 1972·
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Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
May 17, 1972
Citation
No. 8901125
Disposition
See opinion text.
Full Opinion
PER CURIAM: This appeal is from a district court judgment adverse to the United States in a federal estate tax refund case. The question for decision is whether Series E United States Savings Bonds, purchased by the decedent in her own name and that of a co-owner, are taxable in her estate, where she had delivered them to the co-owner prior to her death with the intention of making an irrevocable inter vivos gift of them, but they had been neither redeemed or reissued by the co-owner prior to the death of the decedent. For the reasons set out in the opinion of Judge Sweigert in 312 F.Supp. 1263 (N.D.Cal. 1970), we hold that the bonds are not taxable in the estate of the decedent and affirm the judgment.
Plain English Summary
PER CURIAM: This appeal is from a district court judgment adverse to the United States in a federal estate tax refund case.
Key Points
01PER CURIAM: This appeal is from a district court judgment adverse to the United States in a federal estate tax refund case.
02The question for decision is whether Series E United States Savings Bonds, purchased by the decedent in her own name and that of a co-owner, are taxable in her estate, where she had delivered them to the co-owner prior to her death with the
03For the reasons set out in the opinion of Judge Sweigert in 312 F.Supp.
041970), we hold that the bonds are not taxable in the estate of the decedent and affirm the judgment.
Frequently Asked Questions
PER CURIAM: This appeal is from a district court judgment adverse to the United States in a federal estate tax refund case.
FlawCheck shows no negative treatment for Chandler v. United States in the current circuit citation data.
This case was decided on May 17, 1972.
Use the citation No. 8901125 and verify it against the official reporter before filing.