United States v. Chandler, 410 U.S. 257 (1973)

Name: United States v. Chandler, 410 U.S. 257 (1973) - Syllabus
Author: U.S. Supreme Court

United States v. Chandler

No. 72-438

Decided January 22, 1973
410 U.S. 257

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

Syllabus

United States Savings Bonds are includable for federal estate tax purposes in the gross estate of a decedent registered co-owner who, with donative intent, had delivered the bonds to the other co-owners but who had not complied with applicable Treasury Department regulations for making inter vivos transfers of such bonds by having them reissued in the names of the other co-owners alone.

Certiorari granted; 460 F.2d 1281, reversed.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Chandler, 410 U.S. 257 (1973) in 410 U.S. 257 Original Sources, accessed May 6, 2025, http://www.originalsources.com/Document.aspx?DocID=CKI1SPCAC7RKIWT.

MLA: U.S. Supreme Court. "Syllabus." United States v. Chandler, 410 U.S. 257 (1973), in 410 U.S. 257, Original Sources. 6 May. 2025. http://www.originalsources.com/Document.aspx?DocID=CKI1SPCAC7RKIWT.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Chandler, 410 U.S. 257 (1973). cited in 1973, 410 U.S. 257. Original Sources, retrieved 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=CKI1SPCAC7RKIWT.

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