...Commissioner subjected the trust property to the estate tax was that the transfer in trust was a transfer intended to take effect in possession at or after the death of the transferor, because (1) she had reserved to herself the income of the trust property for her life...

...within this Commonwealth, passing from any person; who may die seized or possessed of such estates, either by will, or under the intestate laws of this State, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain, or sale,...

...within this Commonwealth, passing" from any person who may die seized or possessed of such estates, either by will or under the intestate laws of this State, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain or sale,...

...713) § 1, eubsec. 3, imposes a tax upon the transfer of any property, without adequate consideration, in contemplation of death or intended to take effect in possession, at or after his death, and section 27 as amended, declares that the words "contemplation of death" shall include...

...cases specified by the statute, viz. upon real or personal estate passing at the death of the owner, 'either by will or under the Intestate laws of this state, or * * • transferred by deed, grant, bargain, or sale, made or Intended to take effect in possession...

...domicile within this commonwealth, passing from any person who may die seised or possessed of such estate either by will or under the intestate laws of this state, or any part of such estate or estates, or interest therein, transferred by deed, graut, bargain or sale,...

...within this commonwealth, passing from any person who may die seised or possessed of such estates, either by will, or under the intestate laws of this state, or any part of such estate or estates, or interest therein transferred by deed, grant, bargain, or sale,...

...within or out of this state, passing from any person who may die seized or possessed of such estates, either by will or under the intestate laws of this state, or any part of such estate or estates or interest therein transferred by deed, grant, bargain, gift or...

...within this commonwealth, passing from any person, who may die seised or possessed of such estates, either by will, or under the intestate laws of this state, or any part of such estate, or estates, or interest therein, transferred by deed, grant, bargain or sale,...

...Tax Law (Consol. Laws, P. 60) § 220. subd. 3. providing that when property is transferred by deed made in contemplation of death, or intended to take effect in possession at or after such death, transfer taxes shall be collected ; the reservation of dominion over the trust being, in...