 | New York (State) - 1935 - 1272 strani
...of five thousand dollars, then, to the extent of such excess, such relinquishment or relinquishments shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this article ; § 2. The second sentence of paragraph numbered two of section i 240-8, two hundred and forty-nine-s... | |
 | Indiana - 1921 - 1060 strani
...That any conveyance, gift or transfer made within two years of the death of any decedent, without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. 5. When any such person or corporation becomes beneficially entitled, in possession or expectancy,... | |
 | United States. Court of Claims - 1930 - 854 strani
...any time created a trust, in contemplation of or intended to take effect in possession or enjojrment at or after his death (whether such transfer or trust...contemplation of death within the meaning of this title." The gifts in question were undoubtedly a material part of decedent's property and were in the nature... | |
 | United States. Court of Claims - 1928 - 760 strani
...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...contemplation of death within the meaning of this title; * * *. «(c) * * ' " For the purpose of this title stock in a domestic corporation owned and held by... | |
 | United States. Court of Claims - 1929 - 868 strani
...contemplation of death, except in a case of a bona fide sale for a fair consideration, and also that — " Any transfer of a material part of his property in...contemplation of death within the meaning of this title." It is contended on behalf of plaintiffs, for certain reasons which we need not set out here, that the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 strani
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this subchapter ; ***** This conclusion was reached because of the decedent's advanced age and the fact... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 strani
...or exercised or released a power of appointment, such transfer, relinquishment, exercise, or release shall, unless shown to the contrary, be deemed to...have been made in contemplation of death within the meaning of subsections (c), (d), and (f) ; but no such transfer, relinquishment, exercise, or release... | |
 | United States. Department of the Treasury - 1922 - 1102 strani
...to his death without such a consideration (namely, a fair consideration in money or money's worth) shall, unless shown to the contrary, be deemed to have been made in contemplation of death * * *." It is incompetent for a witness to state a fact which is for the ultimate conclusion... | |
 | 1926 - 1144 strani
...material part of his property made by the decedent within two years prior to his death without such consideration shall, unless shown to the contrary, be deemed to have been made in contemplation of death. By section 409 (Сотр. St. Ann. Supp. 1919, § 6336%j), the tax, unless "sooner paid in full,"... | |
 | Wisconsin - 1913 - 76 strani
...disposition or distribution thereof, and without an adequate valuable consideration, shall be construed to have been made in contemplation of death within the meaning of. this section. (Am. ch. 643, s. 1, 1913.) When imposed. 4. Such tax shall be imposed when any such person... | |
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Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have... 
