 | New York (State) - 1935 - 1272 pages
...otherwise, where the platlon*™ enjoyment thereof was subject at the date of his death to any deaaichange through the exercise of a power, either by the decedent...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. For the purposes of this paragraph... | |
 | United States. Court of Claims - 1940 - 772 pages
...any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth." In that connection the court... | |
 | United States. Court of Claims - 1941 - 858 pages
...at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the...conjunction with any person, to alter, amend, or revoke. * * *. (44 Stat. 9, 70.) We think the case is controlled by the decisions in Porter et dl. v. Commissioner,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...decedent's gross estate of the value of all property that the decedent had previously transferred by trust "where the enjoyment thereof was subject at...death to any change through the exercise of a power ... to alter, amend, or revoke. . . ." In Commissioner v. Holmes, 326 US 480, we held that power to... | |
 | 1945 - 1204 pages
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 | 1947 - 1190 pages
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 | 1944 - 1242 pages
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 | 1944 - 1218 pages
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 | 1941 - 672 pages
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 | Arizona - 1952 - 560 pages
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To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent... 
