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UNITED STATES v. WELLS

No. 252.

283 U.S. 102 (1931)

UNITED STATES v. WELLS ET AL., EXECUTORS.

Supreme Court of United States.

Decided April 13, 1931.

Attorney(s) appearing for the Case

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. H. Brian Holland and Erwin N. Griswold were on the brief, for the United States.

Mr. W.W. Spalding for respondents.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

John W. Wells, a resident of Menominee, Michigan, died on August 17, 1921. The Commissioner of Internal Revenue assessed additional estate taxes, upon the ground that certain transfers by the decedent within two years prior to his death, were made in contemplation of death and should be included in the taxable estate...

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