GWINN v. COMMISSIONER

No. 31.

287 U.S. 224 (1932)

GWINN v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 5, 1932.


Attorney(s) appearing for the Case

Messrs. Thomas A. Thacher, Llewellyn A. Luce, and Ralph W. Smith submitted for petitioner.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Sewall Key and Erwin N. Griswold were on the brief, for respondent.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

June —, 1915, J.H. Gwinn, the petitioner here, and his mother, Mrs. M.A. Gwinn, residents of California, acquired by equal contributions certain property, as joint tenants with the right of survivorship, which they continued to hold until her death, October 5, 1924. He is the beneficiary of the estate and in possession of its assets.

The Revenue Act approved June 2, 1924, c. 234, 43 Stat. 253...

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