U.S. Supreme Court BECKER v. ST. LOUIS UNION TRUST CO., 296 U.S. 48 (1935)

[Page 296 U.S. 48, 53]

sons were 'that there had been no transfer of such property during the lifetime of the decedent; that such property was transferred at and as a result of the death of the decedent; and that such transfer was intended to take effect at or after the death of the decedent,' and that the Commissioner advised respondents accordingly. We are unable to find anything in the record which justifies the conclusion that the Commissioner specifically determined that the transfers were made in contemplation of death, or, indeed, that there was any evidence before him on that subject.

In this state of the record it cannot be said that the finding of the trial court in this regard obtains any support from the determination of the Commissioner. The situation simply is that the findings of the lower courts upon the matter are in conflict; and a careful examination of the evidence contained in the record convinces us that the finding of the trial court was erroneous, and we so hold.

Judgment affirmed.

The CHIEF JUSTICE, Mr. Justice BRANDEIS, Mr. Justice STONE and Mr. Justice CARDOZO dissent for reasons stated in their dissent in Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74.