 | 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
...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 - Law reports, digests, etc - 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 the date...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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...death to any change through the exercise of a power, cither by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | Electronic journals - 1927 - 1098 pages
...decedent's gross estate the value of any interest "with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...death to any change through the exercise of a power" to revoke.7 TRIAL PRACTICE — DISCRETION OF TRIAL COURT IN REQUIRING JURY TO RECONSIDER INFORMAL VERDICT... | |
 | United States. Board of Tax Appeals - Taxation - 1933 - 1616 pages
...* (d) 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...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
...***** "(d) 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...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... | |
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... -where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power... 
