| George Washington McElroy - Inheritance and transfer tax - 1909 - 820 pages
...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... | |
| National Tax Association - Law - 1924 - 628 pages
...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... | |
| Citrus fruits - 1925 - 798 pages
...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... | |
| Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...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... | |
| Law reports, digests, etc - 1928 - 1066 pages
...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... | |
| Law reports, digests, etc - 1928 - 1120 pages
...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... | |
| Wisconsin. Tax Commission - Taxation - 1928 - 282 pages
...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... | |
| |