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PUTNAM v. BURNET

No. 5592.

63 F.2d 456 (1933)

PUTNAM v. BURNET, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided January 30, 1933.

Attorney(s) appearing for the Case

Abbot P. Mills, of Washington, D. C., for appellant.

C. M. Charest, G. A. Youngquist, Sewall Key, and J. Louis Monarch, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

PER CURIAM.

The question arising in this appeal is whether section 302 of the Revenue Act of 1924 (26 USCA § 1094 note) requires the inclusion in the gross estate of a decedent of the value of property acquired by the decedent and spouse as tenants by the entirety prior to September 8, 1916, and so held at the time of decedent's death. The section involved reads, in part, as follows:

Section 302. "The value of the gross estate of the decedent shall be...

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