| United States. Supreme Court - 1940 - 894 pages
...inheritance tax statutes subjecting to taxation property passing by deed, grant or gift made or intended to take effect in possession or enjoyment after the death of the donor; that the Massachusetts statute imposes the tax upon intangibles only when owned by inhabitants of that... | |
| Peter V. Ross - 1909 - 156 pages
...under tribute and add to the public revenue inheritance tax laws provide that transfers of property to take effect in possession or enjoyment after the death of the donor or grantor shall be liable to taxation. Statutes singling out such transfers are, as already pointed out,... | |
| Peter V. Ross - 1912 - 926 pages
...under tribute and add to the public revenue, inheritance tax laws provide that transfers of property to take effect in possession or enjoyment after the death of the donor or grantor shall be liable to taxation. Statutes singling out such transfers are, as already pointed out,... | |
| New York (State) - 1919 - 596 pages
...department is called upon to determine whether a gift was made in contemplation of death, or intended to take effect in possession or enjoyment after the death of the donor, and as such, a taxable transfer under the Inheritance Tax Law. " This disposition of property, camouflaged... | |
| William Smithers Church - 1920 - 1176 pages
...of fact, rather that of law, whether a transfer was made "in contemplation of death" or "intended to take effect in possession or enjoyment after the death" of the donor. — Spreckels v. State, 30 Cal. App. 363, 158 Pac. 549. "In contemplation of death," as the expression... | |
| Philip Nichols - 1922 - 912 pages
...to a designated beneficiary and the payment of the premiums by the insured is not a gift intended to take effect in possession or enjoyment after the death of the donor, and the amount paid to the beneficiary on the death of the insured is not subject to the tax.10 In... | |
| Harry James Loman - 1927 - 280 pages
...the laws of intestate succession, by gift or conveyance in contemplation of the death, or intended to take effect in possession or enjoyment after the death of the donor or grantor; the exercise of a power of appointment; and in the case of property owned jointly when sole... | |
| United States. Congress. Senate. District of Columbia - 1949 - 358 pages
...District. "(2) Motor vehicles and trailers, ownership of which are transferred by gift made or intended to take effect in possession or enjoyment after the death of the donor if such motor vehicles and trailers were titled in the District at the time of the death of the donor.... | |
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