(DOWNLOAD) "Estate of Lyla C. Curry v. United States" by United States Court Of Appeals For The Sixth Circuit * eBook PDF Kindle ePub Free

eBook details

Title: Estate of Lyla C. Curry v. United States
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 11, 1969
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 63 KB

Description

This is an action for refund of federal estate taxes, involving jointly owned United States Series E savings bonds. The bonds originally were issued in the name of John F. Curry and wife, Lyla C. Curry. Upon the death of her husband, Mrs. Curry cashed some of the bonds and had 103 others, totaling $19,939.20, reissued in the joint names of herself or Robert L. Curry, her nephew. She then manually delivered these bonds to her nephew. The nephew alleges that this delivery constituted a completed gift under State law. Except for the reissuance in the joint names of decedent or her nephew following the death of her husband, none of these 103 bonds was cashed, cancelled, retired, reissued or re-registered at any time before the death of Mrs. Curry, the decedent.