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HASSETT v. WELCH

No. 375.

303 U.S. 303 (1938)

HASSETT, FORMER ACTING COLLECTOR, v. WELCH ET AL., EXECUTORS.

Supreme Court of United States.

Decided February 28, 1938.

Attorney(s) appearing for the Case

Assistant Attorney General Morris, with whom Solicitor General Reed, and Messrs. Sewall Key and Arnold Raum were on the briefs, for petitioners.

Mr. William D. Mitchell, with whom Messrs. James Lenox Banks, Jr., and George H. Craven were on the brief, for respondent in No. 484.

Messrs. John L. Hall and Claude R. Branch, with whom Messrs. Henry Hixon Meyer and Edward C. Thayer were on the brief, for respondents in No. 375.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The petitioners ask us to hold that § 302 (c) of the Revenue Act of 19261 as amended by the Joint Resolution of Congress of March 3, 1931,2 and § 803 (a) of the Revenue Act of 1932,3 includes in the gross estate of a decedent, for estate tax, property which, before the adoption...

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