UNITED STATES SUPREME COURT DECISIONS ON-LINE

1. One of two habendum clauses in a deed conveyed a life estate, reserving the fee, and declaring that it should remain vested in the clubjuris

Page 283 U. S. 232

grantor if the grantee died before him; by the other, the grantee was to take the fee in the event that she survived the grantor, and in that case only. Held, a grant of a life estate and contingent remainder. P. 283 U. S. 233.

2. The estate transfer tax of Revenue Act of 1918, § 402(c), is constitutionally applicable to a contingent remainder, become vested by the death of the grantor, which was granted by a deed executed before the effective date of that Act but while the Act of 1916, § 202, containing the same taxing provision, was in force. P. 283 U. S. 234.

70 Ct.Cls. 151, 42 F.2d 596, affirmed.

Certiorari, 282 U.S. 828, to review a judgment rejecting a claim for refund of money collected as part of a federal estate tax.