Gross v. Rothensies, 3164.

• Court: U.S. District Court — Western District of Pennsylvania
• Writing for the Court: BARD
• Citation: Gross v. Rothensies, 56 F.Supp. 340 (W.D. Pa. 1944)
• Decision Date: 01 August 1944
• Docket Number: No. 3164.,3164.
• Parties: GROSS v. ROTHENSIES.

56 F. Supp. 340

GROSS v. ROTHENSIES.

No. 3164.

District Court, E. D. Pennsylvania.

August 1, 1944.

Thomas Raeburn White and W. H. Elsbree, both of Philadelphia, Pa., for plaintiffs.

James P. Garland, of Washington, D. C., Andrew D. Sharpe, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Thomas J. Curtin, Asst. U. S. Atty., and Gerald A. Gleeson, U. S. Atty., both of Philadelphia, Pa., for defendant.

BARD, District Judge.

This is an action by executors to recover the amount of a tax assessed against the estate of the decedent on the value of certain securities transferred by him to his wife approximately four and one half years prior to his death. The government defended on the ground that the transfer was made by the decedent in contemplation of death within the meaning of Section 811 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811, and that the value of the securities was, therefore, properly subject to the estate tax. The case was heard by a jury which rendered a verdict for defendant. Plaintiffs thereupon filed the present motions for a new trial and to have the verdict set aside and judgment entered in their favor.

In their motion for a new trial plaintiffs contend that I erred in excluding, as self-serving declarations, testimony of statements made by the decedent concerning the reasons or motive for the transfer and concerning his health and plans for the future. This contention appears to be sustained by the authorities. In United States v. Wells, 283 U.S. 102, 51 S.Ct. 446, 75 L. Ed. 867, the Supreme Court made extensive reference to statements of this character made by the decedent to various persons as evidence of his motive in making the transfers there in question. In 283 U. S. at page 112, ...