 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...  Supreme Court Reporter - Side 259av United States. Supreme Court - 1922Uten tilgangsbegrensning - Om denne boken
 | New York (State) - 1935 - 1272 sider
...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 sider
...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 - 1925 - 828 sider
...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,...death within the meaning of this title: * * * " The defendant raises the additional question of a transfer in contemplation of or intended to take effect... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 sider
...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 sider
...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 sider
...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 sider
...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 sider
...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... | |
 | Rhode Island. Board of Tax Commissioners - 1914 - 1178 sider
...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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 sider
...disposition or distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
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