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