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" If an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from the decedent to any person other than such surviving spouse (or the estate of such spouse... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 422
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 364

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961 - 920 pages
...interest — "(i) if an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from...of the interest so passing to the surviving spouse; . . ." DOUGLAS, J., dissenting. 364 US policies to pay instalments to his wife for life if she lived...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...interest — (A) if an interest in such property passes or has passed (for less than an adequate and contract described in paragraph (3) shall, to the...gross income under section 403 (b), not be considered (B) if by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 364

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961 - 926 pages
...terminate or fail" and that a "person other than [the] surviving spouse . . . may possess or enjoy [a] part of such property after such termination or failure...of the interest so passing to the surviving spouse; . . ." DOUGLAS, J., dissenting. 364 US and hence the property is disqualified for the marital deduction...
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Reports of the Tax Court of the United States, Volume 37

United States. Tax Court - 1962 - 1244 pages
...Interest — (I) If an Interest In such property passes or has passed (for less than an adequate and full consideration In money or money's worth) from...such passing such person (or his heirs or assigns) mny possess or enjoy any part of such property after such termination or failure of the Interest so...
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Reports of the Tax Court of the United States, Volume 36

United States. Tax Court - 1962 - 1274 pages
...• • • from the decedent to any person other than such surviving spouse • • • ; and (B) If by reason of such passing such person (or his heirs...after such termination or failure of the Interest BO passing to the surviving spouse ; 628476—62 9 that the year's support allowance was an interest...
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Reports of the Tax Court of the United States, Volume 39

United States. Tax Court - 1963 - 1180 pages
...Interest — (A) If an Interest In such property passes or has passed (for less than an adequate and fall consideration In money or money's worth) from the...surviving spouse (or the estate of such spouse) ; and (B) if by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part...
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Reports of the Tax Court of the United States, Volume 40

United States. Tax Court - 1963 - 1130 pages
...Interest — (A) If an Interest In such property passes or has passed (for less than an adequate and full consideration In money or money's worth) from...such surviving spouse (or the estate of such spouse) ; nnd (B) If by reason of such passing such person (or his heirs or assigns) may possess or enjoy any...
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Reports of the Tax Court of the United States, Volume 38

United States. Tax Court - 1963 - 1156 pages
...the decedent to any person other than such surviving spouse (or the estate of such spouse) ; and (B) if by reason of such passing such person (or his heirs or assign!) may possess or enjoy any part of such property after such termination or failure of the Interest...
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Reports of the Tax Court of the United States, Volume 39

United States. Tax Court - 1963 - 1190 pages
...Interest — (A) If an Interest In such property passes or has passed (for less than an adefuate and full consideration In money or money's worth) from the decedent to any penon other than such surviving spouse (or the estate of such spouse) ; and (B) If by reason of such...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 376

United States. Supreme Court - 1964 - 954 pages
...interest — "(i) if an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from...the interest so passing to the surviving spouse." 26 USC (1952 ed.) §812 (e)(l)(B). 503 Opinion of the Court. accrued during the 14 months since her...
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