 | United States. Court of Claims - 1944 - 656 str.
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer...for a fair consideration in money or money's worth." This provision was reenacted in section 302 (c) of the Revenue Act 1 42 Stat. 227, 278. Opinion of... | |
 | United States. Court of Claims - 1943 - 906 str.
...has at any time created a trust, * * * intended to take effect in possession or enjoyment at or after death (whether such transfer or trust is made or created before or after the passage of this Act) * * *." The court held the transfers of property in trust in 1903 and 1910 there being considered... | |
 | United States. Court of Claims - 1929 - 868 str.
...contemplation of, or intended to take effect in possession or enjoyment at or after his death except in case of a bona fide sale for a fair consideration in money or money's worth; * * *." The property covered by the marriage trust was valued in the tax return at $193,545.68, and... | |
 | United States. Court of Claims - 1925 - 828 str.
...made as described was intended to take effect in possession and enjoyment after death or constituted a bona fide sale for a fair consideration in money or money's worth. In the solution of this issue we think it essential to not only consider the transaction from a mere... | |
 | United States. Court of Claims - 1930 - 854 str.
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust i* made or created before or after the passage of this act) except in case of a bona flde sale for... | |
 | 1921 - 2116 str.
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth." The value of the net estate is ascertained by making certain authorized deductions from the value of... | |
 | 1920 - 932 str.
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) tmd if the -tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Harris, Forbes & Co., New York - 1916 - 140 str.
...of or intended to take effect in possession or enjoy[119] ment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 str.
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 str.
...contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's worth) and if the tax in respect thereto is not paid when due, the transferee or trustee shall be personally... | |
| |
... (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with 101 Opinion of the Court. respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or... 
