 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 1002 pages
...section 811 (d) (2) of the Internal Revenue Code of 1939. This requires the inclusion of trust property "where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke * * *" the terms of the trust. 147 Syllabus In Estate of Sanford v. Commissioner, 308 US 39, the question... | |
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...of his death of all property, real or personal, tangible or intangible, wherever situated — ***** (d) To the extent of any interest therein of which...otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the exercise of a power, either by the decedent... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...decedent has at any time made <i transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...alone or in conjunction with any person, to alter, :imend, or revoke, or where the decedent relinquished any such power in contemplation of his death,... | |
 | United States. Board of Tax Appeals - Taxation - 1933 - 1616 pages
...case of a bona fide sale for nn adequate and lull consideration in money or money's worth. • • * (d) To the extent of any interest therein of which...of his death to any change through the exercise of u power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1934 - 860 pages
...of his death of all property, real or personal, tangible or intangible, wherever situated — ***** "(d) To the extent of any interest therein of which...conjunction with any person, to alter, amend, or revoke, * * *." The plaintiffs are the executors of the estate of Laura TH Hoblitzelle, who died on May 29,... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...made a transfer, by trnst or otherwise, where the enjoyment thereof was subject at the date of bis death to any change through the exercise of a power,...conjunction with any person, to alter, amend, or revoke, • * • except In case of a bonti fide sale for an adequate and full consideration In money or money's... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1937 - 144 pages
...his death of all property, real or personal, tangible or intangible, wherever situated — ******* (d) To the extent of any interest therein of which...conjunction with any person, to alter, amend, or revoke, * * *. the Court said: We are next told that if the act means what it says, it taxes a transfer as... | |
 | United States. Board of Tax Appeals - Taxation - 1936 - 1468 pages
...his death of all property, real or personal, tangible or Intangible, wherever situated — ******* (d) To the extent of any Interest therein of which...alone or in conjunction with any person, to alter, urnend, or revoke, or where the decedent relinquished any such power in contemplation of his death,... | |
| |
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... 
