...surrogate of Orange county made an order fixing tax, holding that the gift under the trust deed was intended to take effect in possession and enjoyment at or after death (subd. 4, § 220, Tax Law), and taxable. The widow and children appeal to surrogate on the ground that...

...death. The case was not tried by the Government on that theory, but tried on the theory that it was intended to take effect in possession and enjoyment at or after death, because of the reserving of the annuity. However, the court does say that it was not in contemplation...

...of the survivor as to onehalf of the total property was taxable, on the ground that the transfer was intended to take effect in possession and enjoyment at or after death. — In re Muggins1 Estate, 125 Atl. 27. INHERITANCE, STATE — ESTATE OF INDIANS. — Oklahoma sought...

...Conveyance made without valuable and adequate consideration if executed in contempplation of death or if intended to take effect in possession and enjoyment at or after death, 4. Transfers by the cesser of interest in joint tenancy, or by the exercise of or failure to exercise...

...classes of property make any transfer by deed, grant, bargain, sale or gift in contemplation of death or intended to take effect in possession and enjoyment at or after death, or any trust with a power of alteration, amendment or revocation? Answer yes or no F. Did the decedent...

...the United States March 21, 1927, supports the ruling of the court. [3] Was the transfer, Exhibit B, intended to take effect in possession and enjoyment at or after death? Standing alone, the transfer by its terms is absolute. So considered there can be neither "contemplation...

...the United States March 21, 1927, supports the ruling of the court. [3] Was the transfer, Exhibit B, intended to take effect in possession and enjoyment at or after death? Standing alone, the transfer by its terms is absolute. So considered there can be neither "contemplation...

...proceedings in this estate on the theory that the transfer under the trust instrument was a transfer- intended to take effect in possession and enjoyment at or after death. The court so found and the tax has been paid into the state treasury. CHAPTER IV THE INCOME TAX Its...

...laws. Nearly all the States include in the taxable estate transfers made in contemplation of death or intended to take effect in possession and enjoyment at or after death. Most of the States also provide an arbitrary period of from 1 to 6 years during which transfers inter...

...laws. Nearly all the States include in the taxable estate transfers made in contemplation of death or intended to take effect in possession and enjoyment at or after death. Most of the States also provide an arbitrary period of from 1 to 6 years during which transfers inter...