May v. Heiner, 281 U.S. 238 (1930)

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Docket Number: 311

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U.S. Supreme Court MAY v. HEINER, 281 U.S. 238 (1930)

[Page 281 U.S. 238, 245]

estates of decedents, we think it at least doubtful whether the trusts or interests in a trust intended to be reached by the phrase in section 402(c) 'to take effect in possession or enjoyment at or after his death,' include any others than those passing from the possession, enjoyment or control of the donor at his death and so taxable as transfers at death under section 401. That doubt must be resolved in favor of the taxpayer. ...'

The judgment of the Circuit Court of Appeals is erroneous and must be reversed. The cause will be remanded to the District Court for further proceedings in conformity with this opinion.

Reversed.