SWARTZ v. UNITED STATES

Civ. A. No. 60-209.

182 F.Supp. 540 (1960)

Melanie B. SWARTZ and Charles M. Goldman, Executors of Estate of Jacob Swartz v. UNITED STATES of America.

United States District Court D. Massachusetts.

March 30, 1960.


Attorney(s) appearing for the Case

Slater & Goldman, Charles M. Goldman, Boston, Mass., for plaintiffs.

Andrew A. Caffrey, Asst. U. S. Atty., Boston, Mass., R. Michael Duncan, Attorney, Dept. of Justice, Washington, D. C., for defendant.


WYZANSKI, District Judge.

This is an action to recover an alleged overpayment of an estate tax. The sole question presented is whether $60,000 in United States Series G bonds, held in the joint names of decedent and his wife, were properly included in decedent's gross estate under the provisions of § 2040 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2040.

September 25, 1928 the decedent gave his wife 300 voting trust certificates of the common...

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