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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... "
A Treatise on the Law of Inheritance Taxation and the Federal Estate and ... - Page 52
by Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
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Laws of the State of New York, Volume 1

New York (State) - 1935 - 1272 pages
...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 ; ยง 2. The second sentence of paragraph numbered two of section i 240-8, two hundred and forty-nine-s...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - 1925 - 828 pages
...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,...contemplation of death within the meaning of this title: * * * " The defendant raises the additional question of a transfer in contemplation of or intended...
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 148

United States. Court of Claims, Audrey Bernhardt - 1962 - 784 pages
...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...
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The Federal Reporter

1943 - 1224 pages
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The Federal Reporter

1944 - 1218 pages
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1935 - 648 pages
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1955 - 1080 pages
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Report of the Board of Tax Commissioners Made to the Governor ..., Issues 2-15

Rhode Island. Board of Tax Commissioners - 1914 - 1178 pages
...this act. Any transfer of property made by a decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this article." SEC. 3. Section 10 of said Chapter 1339 of the Public Laws is hereby amended so as to read...
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