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United States v. Chandler, 410 U.S. 257 (1973)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Chandler, 410 U.S. 257 (1973)
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 July 14, 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. 14 Jul. 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 14 July 2025, from http://www.originalsources.com/Document.aspx?DocID=CKI1SPCAC7RKIWT.
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