TYLER ET AL., ADMINISTRATORS,
v.
UNITED STATES.
UNITED STATES
v.
PROVIDENT TRUST COMPANY ET AL., ADMINISTRATORS.
LUCAS, COMMISSIONER OF INTERNAL REVENUE,
v.
GIRARD TRUST COMPANY ET AL., EXECUTORS.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued April 24, 1930.
Decided May 19, 1930.
Attorney(s) appearing for the Case
Mr. Frank S. Bright, with whom Mr. H. Stanley Hinrichs was on the brief, for Tyler et al.
Mr. John S. Sinclair, with whom Messrs. Cuthbert H. Latta, Jr., J. Snowdon Rhoads, Charles Sinkler, John R. Yates, and Paul F. Myers were on the brief, for Provident Trust Company and Girard Trust Company et al.
Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Attorney General Mitchell, Assistant Attorney General Youngquist, Messrs. Sewall Key, J. Louis Monarch, Randolph C. Shaw, Special Assistants to the Attorney General, and Erwin N. Griswold were on the brief, for the United States and Commissioner of Internal Revenue.
Messrs. Edward H. Blanc and Russell L. Bradford, by special leave of Court, filed a brief as amici curiae, on behalf of the City Bank Farmers Trust Company.
Supreme Court of United States.
MR. JUSTICE SUTHERLAND delivered the opinion of the Court.
These cases present the question whether property owned by husband and wife as tenants by the entirety may be included, without contravening the Constitution, in the gross estate of the decedent spouse for the purpose of computing the tax "upon the transfer of the net estate" imposed by the revenue acts of 1916, c. 463, 39 Stat. 756, 777-778, and of 1921, c. 136,...
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