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" ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will... "
A Treatise on the Law of Inheritance Taxation and the Federal Estate and ... - Page 797
by Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which...been bequeathed or devised by such donee by will. 7. Whenever property is held in the joint names of two or more persons, or is deposited in banks, or...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 264

Illinois. Supreme Court - 1915 - 718 pages
...appointment is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by wil1. The transfers in the case at bar, if liable at all, are taxable under the third clause of section...
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The Supreme Court Reporter, Volume 22

1902 - 988 pages
...such appointment, when made, shall be deemed a transfer taxable, under the provisions of this act, of his creditors; or ( б ) admitted in writing his inability to pay 2 his debts and his willingness whenever any person or corporation possessing such a power of appointment so derived shall omit or...
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The Pacific Reporter, Volume 208

1922 - 1184 pages
...act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this act, in the same manner as though the property to which...been bequeathed or devised by such donee by will." er case» »ее urne topic and KEY-NUMBER ID all Key-Numbered Digest* and Indexe« (208 P.) It Is...
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The Northeastern Reporter, Volume 106

1915 - 1128 pages
...appointment Is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and...been bequeathed or devised by such donee by will. [1] The transfers In the case at bar, If liable at all, are taxable under the third clause of section...
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The New York Supplement, Volume 168

1918 - 1258 pages
...220, subd. 6, provided: "Whenever any person or corporation shall exercise a power of appoint' ment derived from any disposition of property made either...been bequeathed or devised by such donee by will." In 1892, there had been appended to this statute a declaration (following the policy in other states)...
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The New York Supplement, Volume 80

1903 - 1338 pages
...act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which...been bequeathed or devised by such donee by will." When the donee of the power under the will of this decedent shall have exercised her power of appointment,...
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The New York Supplement, Volume 97

1906 - 1270 pages
...exercising a power of appointment, it shall be "deemed a transfer taxable under the provisions of this act in the same manner as though the property to which...relates belonged absolutely to the donee of such power." In Matter of Dows' Estate, 167 NY 227, 231, 60 NE 439, 411, 52 LRA 433, 88 Am. St. Rep. 508, the court,...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 138

New York (State). Supreme Court. Appellate Division - 1910 - 1076 pages
...act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which...bequeathed or devised by such donee by will ; and whenever any person or corporation possessing such a power of appointment so derived shall omit or...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 86

New York (State). Supreme Court. Appellate Division - 1903 - 766 pages
...such appointment when made shall be deemed u transfer taxable under the provisions of this a",t in ihe same manner as though the property to which such appointment...been bequeathed or devised by such donee by will;" That, under this provision, it is the exercise of the power of appointment and not the creation of...
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