ESTATE OF BINKLEY v. UNITED STATES

No. 15563.

358 F.2d 639 (1966)

ESTATE of Gordon A. BINKLEY, Deceased, by Ruth Binkley, Executrix, v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Decided March 17, 1966.


Attorney(s) appearing for the Case

Robert A. Bernstein, U. S. Dept. of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the briefs, Gustave Diamond, U. S. Atty., W. Wendall Stanton, Asst. U. S. Atty., of counsel), for appellant.

Robert G. MacAlister, Pittsburgh, Pa. (Stanley M. Simon, Frank E. Coho, Pittsburgh, Pa., on the brief), for appellee.

Before HASTIE and SMITH, Circuit Judges, and KIRKPATRICK, District Judge.


PER CURIAM:

This estate tax case arises out of the purchase of a home in the name of a wife with funds supplied by the husband. The spouses thereafter moved into the house and lived there together for some ten years until the death of the husband. The government contends that this property is part of the husband's gross estate for estate tax purposes, arguing that this is property of which the husband in effect "made a transfer...

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