H and W acquired title to realty in Illinois in 1909 as joint tenants. H died in 1923. Held, that one-half of the value of this property should be included in the valuation of H's gross estate for purposes of the federal estates tax, per sec. 402 (d) of the Revenue Act of 1921. Griswold v. Helvering, Comm'r of Int. Rev., (U. S. 1933) 54 Sup. Ct. 5, 78 L. ed. 14.
TAXATION-FEDERAL ESTATES TAX-JOINT TENANCIES AND TENANCIES BY THE ENTIRETY,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol32/iss6/13