davidaulloa/AmericanStories huggingface dataset:
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02

Dorothy Belston. nose place of residence
Is Hawaii and who address is 1882 Ninth
Avenue, Honolulu, Mawaii, is hereby noti-
fed that William FL ston, has filed his peti-
ton against her fol divorce, custody Of child
and all proper relieE on the grounds of gross
neglect of duty and extreme cruelty. in case
No. 4ll64 in the d#nrt of Common Pleas of
Allen County. OH at Lima. Ohio. SAID
cause may be heard and decided after the en-
~piration of six we&ks from the first publica-
ton of this notice.W
WILLIAM 8ELSToN. Plaintiff
By John AERobenalt,
His Attorney, 500 Qtizens Bldg, Lima, Ohio.
N-2er
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
CARHoF THANKS

wish to Express thanks to all
those who call 4 on me and sent cards
and flowers dS bring my recent convaI-
escence. Alsok wish to thank Drs.
b. W. Travis and F. ID. Rodabaugh
and the nurse and staff at Bluffton
Community hospital for their care
and attentionV
Richard Jordan
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
TO ATTEND SYNOD MEETING

Approximate ely IL representatives
of the various organizations within
the st. Johns and Emmanuel Evan
gelical and Reformed churches will
attend a Synod meeting in Gallon,
Ohio, all day Thursday.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
Cara OF THANKS

l wish to thank my friends and
neighbors 70 their thoughtfulness
in rememberh me during my re-
cent illness aAd on my birthday with
cards, flowerf and visits.
Mrs. Will Lightner
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
NOTICE OF APPOINTMENT

NOTICE of APPOINTMENT
STATE OF oKIol
Allen County, So
Estate of Ross Watt Deceased. Paul Hef-
ner of r. r. Lafayette, Ohio, has been
appointed and qualified as Administrator
of the estate of Rds Watt late of Allen
County. Ohio, decea<ed.
Dated this 10th da@ of September, 1852.
JOSEPH b. oUATMAN.
Probate Judge
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
Beaverdam w. S. c. S.

Beaverdam w. S. C. S. will hold it's
October meeting next Monday, Octo-
Der 6 The program leader will be
Betty Zimmerman with special fea-
lures by Lavina Creviston.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
NOTICE OF 3porNTMFNr

THE STATE OF oHTOM
~ Allen County, SIS.
Estate of OrlancX Lugibihl Deceased.
Alberta Sarah Luk ii of r. r. No. 4.
Button. Ohio. hak been appointed and
qualified as Admir&H ratrix of the estate
of Orlando LugibihE aate of Allen County.
Ohio. deceased.
Dated this soth ~ of September. 1859.
JOSEPH B. QUATMAN,
Probate Judge
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
Ruth Lee Engaged
Richland Community Circle

A surprise day is in store for mem
bers of Richland Community Circle
when the group meets at the Swiss
Inn, $50 a. M, Thursday, October
8, the program committee has an
nounced.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
Century Circle

The October s meeting Of the Gen.
fury Circle will be held at the home
of Mrs. Frank Todd with Mrs. Cor
don Bixel assistant hostess. The
program will be given by Mrs. W. o.
Geiger and Mrs. VIM. Edwards.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
Orange Twp. Farm Women's Club

Meeting of the Orange Township
Farm Women's Club will be held at
the home of Maude Thompson on
Thursday, October 2.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02

Vaccination helps flock owner
control fowl pox.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
Society
and Clubs
Alice Freeman Club

Alice Freeman Club
Mrs. D. w. Bixler will be hostess
at her home Wednesday evening, Oc-
tober 1, to members of the Alice
Freeman club which meets at 8
o'clock. She will be assisted by Mrs.
Lape.
Mrs. Russell Lantz will be the even
ing's speaker and members will an
swer roll call with summer reminis-
cence.
Married in Toledo
Mr.. and Mrs. Wade Finton have
announced the marriage of their
daughter, Colleen Peggy, to Edward
Klos of Toledo. They were married
September 20 in Toledo.
Mrs. Cole Hostess
The Lutheran Aid and Missionary
Society will hold their meeting
Thursday evening, October 8, at 2
o'clock in the home of Mrs. C. Cole.
Ruth Lee Engaged
Mr.. and Mrs. Garvin Lee of Bluff
ton have announced the engagement
of their daughter, Ruth Anna, to JUL
Jus Bixel, son of Mr.. and Mrs. Stan
ley BixeI of near Pandora. No date
has been set for the wedding.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02
Travel Class

Travel Glass
Travel Class will meet Wednesday,
October 8, with Mrs, A. L. Baum
gartner. The program "You and
Our Schools" will be given by Isabel
S. West and blueprint for Educa-
ton" by Edith L. Mann.
sfss
Jitsu Tau "a
The Jitsu Tau Club met at the
home of Mrs. Charles Wells Wednes-
day evening, September "a.
Order of Eastern Star
The Button Eastern Star chap
ter will be hostess to Corona chapter
of Paulding Tuesday evening, Oct.
z, at their meeting at 7:30 o'clock
in the Masonic hall.
Plan Sewing Meeting
The women's Missionary Society
of the First Mennonite church will
meet at the church Thursday for an
all-day sewing meeting.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02

Subscription rates: Year, $3.50;
six months, $3.50 anywhere in U. S.
Entered as second class matter at
the postoffice at Button, Ohio,
under the Act of March 8, 1879.
The Bluffton news. [volume] (Bluffton, Ohio) 1875-current, 1952-10-02

a seeder' FeW Hardware.
For Sale-Haby bassinett
also apartmeM size electr
complete with Fringer. Bot
Mrs. H. Minc& 152 S. LII
For Sale7kngle porecA
The Republican. [volume] (Oakland, Md.) 1877-current, 1952-03-27

the late John King. of near Aurora,
is quite i'll at her home. She is past
.92 years Of age.
Mr. and Mrs Gilmour Fike gave 9
surprise celebration at their home
near Eglon Saturday evening in
honor Of the seventeenth birthday an
niversary Of their son Jack. Refresh
ments were served by his mother, He
receives many useful gifts.
A celebration was held recently at
the home Of Mr. and Mrs. Jesse
Gnegy, of near Brookside, in honor
Of the nineteenth birthday annivers-
airy Of their son, Jesse, il. About so
guests were present.
Mr. and Mrs. Roscoe Wotring, Of
near Brookside, took Mrs. Workings
sister-in law, Mrs Earl Gnegy and
and children 10 Akron, Tuesday. Mrs
Gnegy has been at the home of. her
parents. Mr.. and Mrs. Chambers
Spiker for several weeks.
Miss Elizabeth Weigle, of Elgin,
ILL.,, spent a few days recently at the
home Of her cousin, Dr.. Blanche Mil
Ter. Miss Weigle is assistant editor
Of the Gospel Messenger
A number of folk of this area at
tended District Round Table meet
ing Sunday afternoon at the keyser
Church Of the Brethren.
The Republican. [volume] (Oakland, Md.) 1877-current, 1952-03-27

birthday one day last week.
Mr. and Mrs. Charles Bowman and
daughter were in Pittsburgh last Sat
urday on business.
Ms. Hadessa Fraker has returned
ito her home here after an absence Of
several months.
Mrs. Sadie Long entertained several
ladies at a quilting last Wednesday.
Mr.. and Mrs Robert Glotfelty and
son, Jimmy, Mr. and Mrs. Gerald Glot-
felty, were Sunday dinner guests Of
Mr.. and Mrs. Claude Wagner, N.
Mr.. and Mrs. Everett Giotfelty and
"SEippy" Bernard visited Mr.. and Mrs.
Wade Carr, Mt. Pleasant, last Friday.
Mr.. and Mrs. John Ketzner, of Cum
belland, visited Mr.. and Mrs. Bennett
Paugh and Mr.. Edmund Harvey over
the Weekend Mrs. ketzncr is the Tor
mer Alta Harvey
Our church is being renovated this
week and is receiving a coat of in
terror paint which greatly adds to its
appearance.
Mr.. and Mrs. Webster Brenncman
and son We're Sunday guests Of her
parents, Nh. and Mrs c. Scott Duck
worth, keyser Ridge.
The Republican. [volume] (Oakland, Md.) 1877-current, 1952-03-27

Mr.. and Mrs. Mack Mcconnell and
family, Of Terra Alta, were Sunday
guests at the home of Mr.. and Mrs.
Gilmour Fike and family, OF near
Eglon.
Mr.. and Mrs. Harold McCrum, Of
Stanton, Va, are spending the
Easter holiday season at THEN home
at Rurora.
Mr.. and Mrs Lee Beckman and
The Republican. [volume] (Oakland, Md.) 1877-current, 1952-03-27
McHENRY
Birthday Party

A surprise party was given fol
Mrs Harry Collier in honor of her
birthday, March GOTH by her two
daughters. Mrs. Gerald Glotfelty and
Mrs. John Brennemau.
Present were: Mr.. and Mrs Robert
Weinel. Mr.. and Mrs. Harry kamp.
Mr.. and Mrs. Russell Ryiand. Mr.. and
Mrs Walter Collier, Mr.. and Mrs. Joe
Collier and son, WAYNE; Mr.. and Mrs.
Gerald Glotfelty, Mr. and Mis-. John
Breunemm and SON, Danny: Mrs.
John Menges, Mrs. Tom Reichenbcch-
er, Mrs. Homer Reichcnbecher. Mrs.
Lucelia DucNWorth. Mrs Thomas Tay-
lor Mrs Ruth Butler Mrs. Ursula
Glotfelty Mrs. Mabel Glotfcltv. Mis-
Hazel Glotfelty, Harry Collier and
daughter, jeanne
Mrs. Richard Bond and infant son.
Richard Larry, we've DISCHARGED from
the Garrett County Memorial hospital
Sunday and are spending several
weeks with her mother. Mrs. Rodger
Bond Mrs. Cora Glotfclty and Mr.
and Mrs. Clarence NanSickle, Addi-
son, Pa. visited them Sunday after
noon
Mr. and Mrs. Hubert Glo;feltv and
sons, Larry and Harry, and Mr.. and
& / az
Mr.. Clarence Cessna moo. G,n,l.o,.
land on Sunday. lu.e Cas.no T.. ~.
former Mary GIotfnltv III. 9nd ,Il'
Cessna purchased Now homo n.a,.
Cumberland recently.
Nh. and Mrs. Carl Duckworth and
children were sunday dinner, gnnsts '' ~
nv, And Mrs. Nelson Brn,,nan7an l1rs
Cora Glotfeltv Ar and lTrs N,,.i[,.
G I and fani IG an MRS Mr. N"%I ,
Mrs. Clarence VausirLlo' Addisor P '.,'
were SUNDAY evenina, visitors .''''' o.
Mrs. George Seboid snant Tuogj.,.
with Mrs. Ar+hur SAVAGE
Mr.. and Mrs. Earl Cod5ington of
Hovns visited NJ. and Mr. pn,l,,-
Savage and family Slturdav
Mr.. and Mrs. Arden Nav Wasbinm-
ton. d. c.. were weekend ouneIs If
Mrs Mark Saltzel and rhiIdrnn
Mr. and Mrs. Ste Tj'' Bitti i"lp''' and
sons. Larry and Eddie. and Jacl[ia
Miller of Akron. Ohio. were wepIl-nnd
guests Of their parents. Nj and l fiiG
Asa Glotfeity.
Billie Goeh,inger Accident snont
Monday nipbt with Alec CIoso
Paul Savage. Akron. Ohio. snnn+ tbe
weekend here with his family Mis-.
Minnie Miller. Akron. OLio. 'acco,1-
panied him here and will visit with
relatives for AN Indefinite time
Mrs. Carl Savage. Oakland. sranf
the weekend with Mr.. and Mrs Eve,f
Savage.
Mr.. and Mrs. Oscar Savage and
Nancy Glotfeltv visited Mr.. and Mrs,
Samuel Teets last Thursday nj Rock
LODGE. '''' '''''' 81 ''''>
Mrs. Charles Mcfarland and chill
The Republican. [volume] (Oakland, Md.) 1877-current, 1952-03-27

family, Of Sabraton, were Sunday
guests of Mr. Beckman's mother, Mrs.
/ Clara Bcckman, of Eglou.
The Republican. [volume] (Oakland, Md.) 1877-current, 1952-03-27

Subscribe to The Republican
Evening star., 1952-01-16
|Y,H5,3 3o3 More Given
For Further Polio Study
ey The Assccioied Press

NEW YORK. Jan. 16.The Ma
tional Foundation for Infantile
Paralysis announced yesterday the
award Of q total Of 81. .775. .393 to "a
institutions for further polio
studies and professional education.
President Basil O'Connor said
the funds would bring to around
$40 million the amount the Marcn
Of Dimes has provided since 1888
to pursue . polio preventive and
to train professional personnel.
This, he added, is In addition to
more than $l20 million spent for
patient care.
Mr.. O'Connor said past polio
research Is now making possible
q more direct and hopeful search
for a polio preventive"
Evening star., 1952-01-16
Congressional. Medal!
To Be Given Families
or 10 Killed in Korea

Defense Secretary Lovett pre-
sented Congressional Medals o1
Honor to the families Of 10 Army
heroes who gave their lives in the
Korean war at a Pentagon cere-
mony today.
The presentations brought to
80 the number OF the Nations
highest military decorations CIV
en- to next-of kin or to soldiers
themselves since start Of the
Korean war.
But the total does not include
the Medal Of Honor awarded to
1st 1t. Robert M. McGovern. His
father, Halsey McGovern, Of 461O
New Hampshire avenue NV, has
refused to accept the decoration
on behalf Of his son. but the
Army takes the position that it
has been awarded nevertheless.
| Mr.. McGovern also refused the
Silver Star Medal awarded a Sec
ond son. Second 1t. Jerome F.
McGovern. also killed In Korea
He took the position that Presi-
dent Truman was not worthy o1
making such awards. Such
awards are made in the name Of
the President.
The Marine Corps has made
10 Medal Of Honor awards an6
the Navy and Air Force one each
Soldiers honored today and tn,
members Of their families who
received the decorations in theil
behalf are:
PFC. Emory L. Bennett, son oi
Sterling G. Bennett, ST., Cocoa
Fla.
Sergt. 1/c Nelson v. Brittin, sor
Of Mrs. Anna Brittin. Audubon
IN. J.
Sergt. 1/c Junior d. Edwards
son Of Walter c. Edwards, In.
|dianola, Iowa.
Corpl. Clair Goodblood, son o1
Mrs. Emily s. Goodblood, Burn.
ham, Me.
Pfc. Jack q. Hanson, son Of
Charles F. Hanson, Escatampa
Miss.
LIST 1t. Lee r. Hartell, husband
|of Mrs. Margaret e. Hartell, Dan
bury, Conn.
and 1t. Darwin K. Kyle, hus-
band Of Mrs. Betty A. Kyle, South
Charleston. w. Va.
Sergt. Charles r. Long, hus-
band Of Mrs. Evelyn H, Long,
Kansas City. Mo.
Sergt. Hc Donald r. Meyer, son
OF Frank d. Meyer, Keego Har-
Dor. Mich.
Sergt. 1/c william s. Sitman,
husband Of Mrs. Sarah e. Sitman,
Bellwood, Pa.
Evening star., 1952-01-16
Monroe Descendant Describes
Ban on Doctrine in Voice Talk

be Mr.. NoeIs seventh term as
president. Other officers viii be
Mai. Gen. u. S. Grant III, first
vice president: George r. Linkins,
second vice president: John E.
Allen. recording secretary: Mrs.
Joseph F. Betterley correspond
ing secretary; Bruce Baird, treas
urer: II. Paul Caemmerer, editor:
Meredith B. Colket. jr.. curator:
Miss Elizabeth G. Clark, chronic
cler; DR.. Schmeckebier, research
director; Gilbert Grosvenor, dele
gate to the Washington Academy
OF Sciences: Walter M. Bastian.
parliamentarian: Herman s. Mid
dlemiss. reporter.
Wade H. Cooper. Mrs. Dorothy
G. Winchcole. Judge George D.
Nelson and L. Perry West were
elected to the board OF directors.
Evening star., 1952-01-16
By George Kennedy

A great-great grandson of
President James Monroe said last
might that the "Voice Of Amer
lea" would not let him mention
the Monroe Doctrine when he
was asked to talk on the State
Departments program.
The Monroe descendant, Laur-
ence Gouyeneur Hoes said the
objection was that the Monroe
Doctrine brings up ideas Of
Yankee imperialism and dollar
diplomacy.
Mr.. Hoes addressed the Colum-
bia Historical Society in the Arts
Club, 2017 I street NV, which
is the house President Monroe oc-
cupied for the first six months Of
his administration tthe White
House had been burned by the
British.
Erroneous Ideas Cited.
Mr.. Hoes pulled a number Of
cards from his pocket and read
from them a number of errone-
GUS ideas concerning the Monroe
Doctrine he had found among
Americans.
A 50-year-old employe of the
State Department said: "The
State Department does not allow
us to talk about it: so it must be
wrong or this would not be the
case"
A Georgetown graduate, he said
came up with this one: 9Th,
Monroe Doctrine gave American.
the right to go and live in Soutf
America. It didn't work out, sincl
none Of them went"
A professor of English at tn,
University Of Maryland said: "I
was a treaty between Brazil ane
the Argentine to forbid the use
of American troops in those coun.
tries"
A Georgetown Version.
A professor of law at George.
town University said: 'It was 8
pact between Simon Bolivar ant
President Monroe to allow oul
ships to use the Amazon River
A University of Georgia studen1
said: ut was the right giver
Monroe by the South Americans
to use their ports as long as we
did not cheat them too much"
Diplomatic representatives o1
the Latin American republics hac
been invited to attend the meet
ing at the Arts club and wers
there in noticeable numbers. Mr.
Hoes undertook to explain to them
what the Monroe Doctrine is.
While Presidents Of the United
States. he said, have invoked the
Monroe Doctrine In sending troops
ashore in Latin American coun-
tries, there was nothing in the
Doctrine that allowed it.
After British Warning.
The Monroe Doctrine, he said,
was declared after Monroe had
been warned by George Canning,
the British Foreign Secretary, that
the European continental powers
were planning the reconquest OF
the republics that had declared
their independence Of Spain. Pres
lident Monroe's declaration of his
foreign policy in hts message to
Congress Of December 2. 1923, was
that I'VE could not view (this) :.
in any other light than as the
manifestation Of an unfriendly
disposition toward the United
States"
F. Regis Noel was elected pres
ident of the society to succeed
Laurence r. Schmeckebier. It will
Evening star., 1952-01-16
$4,000 Here Visit
Civil Defense Show

An estimated $4,000 persons
visited the alert America" civil
defense show here last week, ac-
cording to the District Office OF
Civil Defense.
Hundreds volunteered for de-
tense duties, and 5000 received
special civil defense "dog tags
lput out by the Office.
Evening star., 1952-01-16
Dr.. OverhoIser to Speok

DR.. Winfred overholser. SUPER
|intendent Of st. Elizabeths Hospi-
|tal. viii speak on 1.-The Mind and
Its Behavior" at $50 o'clock to-
might at All Souls Unitarian
Church, Sixteenth and Harvard
streets NV.
Montana farmer-stockman., 1952-04-15

which is subject to the federal gift
tax. The value of the gift is "the
value of such property less the value
Of the right, if any, of the donor
spouse to the income or other enjoy
ment Of the property, or share
thereof, during the joint lives Of the
spouses. and the value of the right
of the donor spouse to the whole of
the property should he or she be
the survivor of them"
Even though the gift tax is paid,
if the husband. dies first. there will
be an estate tax in his estate on the
entire. value of the property. he
having put up all the money, with,
Of course, credit for the gift tax.
Partnerships
Having accumulated consider
able estate, the owner may desire
to incorporate his business, taking
in members of his family, or, he may
decide on a partnership organiza-
ton. A partnership is more simply
organized and operated than cor
poration. Usually it is freer from
governmental restrictions and regu-
lations. On the other hand, a part
nership is less flexible than a cor
poration, the interests are less
marketable, capital is not as readily
available and continuity in manage
ment is more difficult to obtain.
General partners are subject t.
unlimited liability for losses. It il
also more difficult to transfer part
nership interests on death, anc
death has more serious effect on tn,
continuity of the business. The un
limited liability of partners may b,
obviated by creation of limite'
partnership under the Uniform
Limited Partnership act which Mon
tana now has, but this in turn lead
Montana farmer-stockman., 1952-04-15

feed or something else they think
/ need. I dearly love to sit and
wait til one of them comes in the
gate; it's fun to let him start his
spiel and then, when he begins to
feel like maybe he might get
somewhere and spauses for a
breath of air, start to play my
little game and soon he don't
know why he came.
For is minutes he gets heck UNI
til the red creeps up his neck.
Then when I see he's good and
mad, I switch and start to talking
sad; for half an hour sob and
choke while tell him Pm almost
broke. Next, / keep still and let
him rant, then when once more
he stops to pant, I lecture him on
how to sell until the poor guy'd
like to yell. If that does not dis
courage him and he starts over
with new vim, I fin'ly say,
please don't tell me, my wife's
the one you've got to see" That
gener'ly will make him run and
leave me chuckling Ger my fun.
Montana farmer-stockman., 1952-04-15

New York, the courts refused to up
hold the rights of surviving bene-
ficiaries, but their state legislatures
repudiated the decisions, and in %
states including Montana, the courts
have upheld these forms of owner
ship.
Under federal law, bonds regis
tered in beneficiary form involves
no gift tax problems, but on the
purchasers death their entire re-
demption value forms part Of his
gross estate for tax purposes. Bonds
registered in co-owner form present
no gift tax problems until the CO.
owner other than the purchaser re-
deems the bonds, at which time the
redemption value must be consid-
cred as taxable gift from the pur-
chaser to the co-owner. On the
death of the purchaser, the entire re-
demption value is taxable in his
estate.
Real Estate
AS to realty, the problem is what
to do with the home and farm after
death so that the family may con-
tinue to use it. Perhaps it is gener-
ally better to leave it to the widow
or the children, if of age, outright
rather than to put it in trust or to
create life tenancy. It is not adj
visable to leave it outright to in
fants. All Irregularities in the title
should be cleared up. Unproductive
realty should be sold before death
it is subject to estate taxes but j.
unable to provide funds to pay them
Tenancies by the e n tirety arr
often created either because exemp
from state inheritance taxes or t
hamper creditors. However, on
should recall that under federal ia.
law, he makes a gift to his wifi
Montana farmer-stockman., 1952-04-15

IF statesmen had their way,
by gee, I'm sure that they would
outlaw me. I've got a low and
vicious mind which causes me to
be unkind to those poor birds who
come around to see if maybe they
can hound me into buying seed or
Montana farmer-stockman., 1952-04-15


securities in the joint names Of
themselves and their wives and
similarly maintain joint checking or
savings accounts. These usually. by
express terms, run Ito John Doe
and Mary Doe as joint tenants with
right of survivorship and not as
tenants in common" and so permit
the survivor to take all on the death
of one.
They have the advantage of fur
nishing immediate cash to a sur
viving spouse and, in some cases,
offer the opportunity to get all of
decedent's property into the hands
of his wife without any estate adj
ministration. Taxes may have to be
paid but this would often not re-
quire the appointment of an execu-
tor or administrator
Joint accounts should be carefully
watched from the point of view of
taxation because on the death Of one
joint owner there is a federal estate
tax in his estate on that part or all
of the jointly held fund which was
provided by the decedent. And there
is a presumption that it was all pro-
vided by the decedent 1t is, there
fore, best to have only one person
make all the deposits in joint ac-
count.
Federal Gift Tax Effect
The federal gift tax statute is also
to be considered, for when one
spouse places the property in joint
account, there is a completed tax
able gift when the other person
withdraws funds from the account
Under the recent Montana decision
in the Cole case, it was held tina
there was a taxable transfer as gift
in contemplation of death of one
half of a joint bank account on it
creation, three years before deatE
and, at the death of the donor. tn
other one-half was taxable at tn
higher rate as a transfer under th
estate tax law.
In the same case, where the done
with her own funds purchased U.
savings bonds and designated var
Gus donees as co-owners but r,
tanned complete control and pc
session over the bonds during hi
lifetime, this could only be consi,
cred transfer at or after the dea
of the donor and as such were tai
able at their full market vail
under the estate tax law.
Savings bonds of Series E, F al
G. are not subject to taxes impos
on principal or interest by stat
or local tax authorities, but TIL
are subject to gift, estate and inhe
lance taxes and the interest ps
on them is not exempt from fedel
income tax.
Under the beneficiary type,
owner may not eliminate or char
the beneficiary without his or
consent and upon the death of
owner the beneficiary becomes s
owner. Under the co-owner t.
the bonds may be redeemed
either co-owner, and upon death
come the sole property of the $
yivor.
In the states of Washington ;
-AnriL Il 1852