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ROBINETTE v. HELVERING

No. 499.

318 U.S. 184 (1943)

ROBINETTE v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 15, 1943.

Attorney(s) appearing for the Case

Mr. Henry A. Mulcahy, with whom Mr. Guilford S. Jameson was on the brief, for petitioners.

Mr. Arnold Raum, with whom Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, J. Louis Monarch, and L.W. Post were on the brief, for respondent.

MR. JUSTICE BLACK delivered the opinion of the Court.

This is another case1 under the gift tax provisions of the Revenue Act of 1932, §§ 501, 506, which, while presenting certain variants on the questions decided in Smith v. Shaughnessy, ante, p. 176, is in other respects analogous to and controlled by that case.

In 1936, the petitioner, Elise Paumgarten (nee Robinson), was thirty years of age and was contemplating...

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