Case Name: Foster, Executrix, v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1937-11-15
Citations: 302 U.S. 678
Docket Number: No. 469
Parties: Foster, Executrix, v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 302
Pages: 678–679

Head Matter:
No. 469.
Foster, Executrix, v. Commissioner of Internal Revenue.
November 15, 1937.
Mr. Philip G. Sheehy for petitioner. Solicitor General Reed, Assistant Attor ney General Morris, and Messrs. Sewall Key, Norman D. Keller, and Lee A. Jackson for respondent.

Opinion:
Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit granted, limited to the question whether the total value of the property held by the decedent and petitioner as joint tenants, as decided by the Circuit Court of Appeals, or only one half thereof, should be included in the gross estate of the decedent for the purpose of the federal estate tax.