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" Commissioner holds, for purposes of the legacy tax, that, when there is an immediate right of present enjoyment, or a present fixed right of future enjoyment... "
Digest of Decisions and Regulations Made by the Commissioners of Internal ... - Page 195
by United States. Internal Revenue Service - 1905 - 199 pages
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An Elementary Treatise on Estates: With Preliminary Observation of ..., Volume 1

Richard Preston - Estates (Law) - 1820 - 554 pages
...2258. particular estate, whatever may be the nature of the event on which that estate is to determine. It is the present capacity of taking effect in possession, if the possession were fallen, which invariably distinguishes a vested remainder from a remainder which is contingent (n)...
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An Essay on the Doctrine of Remainders: And, as Collateral and Subordinate ...

William Floyer Cornish - Real property - 1827 - 284 pages
...effect in, not the criterion of a vested remainder, 98. examination of Mr. Fearne's position, that the present capacity of taking effect in possession, if the possession were to become vacant, universally distinguishes a vested remainder from one that is contingent, 101. POSSIBILITY, on which...
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Reports of Cases Decided in the Court of Chancery of the State of ..., Volume 82

New Jersey. Court of Chancery - Law reports, digests, etc - 1914 - 768 pages
...that the testatrix did create the estate above indicated. Chancellor Kent says: "An estate is vested when there is an immediate right of present enjoyment or a present fixed right of future enjoyment. It gives a legal or equitable seisin. The definition of a vested remainder in the New York revised statutes...
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Commentaries on American Law, Volume 4

James Kent - 1826-1830 - 1830 - 556 pages
...possession. Every remainderman may die, and without issue, before the death of the tenant for life. It is the present capacity of taking effect in possession, if the possession were to become ^?acarrf7tT)at"(Trstmguishes a vested JftbJif1a^o1Tnn^eTirrcn7aTn^cp^'^\VIie n ^^_^___^_^_^^___J^j»...
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Reports of Cases Decided in the Court of Chancery of the State of ..., Volume 47

New Jersey. Court of Chancery - Law reports, digests, etc - 1891 - 700 pages
...vest in the remainderman. 2. An estate is vested when there is a present fixed right of present or future enjoyment. It is the present capacity of taking effect in possession, if the posHavens ». Sea Shore Land Co. session were to become vacant, that distinguishes a vested from a...
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Reports of Cases Argued and Determined in the Court of Chancery of ..., Volume 2

New York (State). Court of Chancery - Equity - 1847 - 732 pages
...the lifetime of A., will prevent the limitation in his favor from ever taking effect in possession. It is the present capacity of taking effect in possession, if the possession were to become vacant, not the certainty that it ever will become vacant while the remainder continues, which distinguishes...
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Commentaries on American Law, Volume 4

James Kent - Law - 1848 - 798 pages
...(II.) Of rested remainders. Remainders are of two sorts, vested and contingent. An estate is vested when there is an immediate right of present enjoyment, or a present fixed right of future enjoyment. It gives a legal or equitable seisin.b The definition of a vested remainder in the Neu)- York Rerised...
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Questions and Answers on Law: Alphabetically Arranged. With ..., Volume 2

Asa Kinne - Courts - 1852 - 736 pages
...possession. Every remainder-man may die, and without issue, before the death of the tenant for life. It is the present capacity of taking effect in possession, if the possession were to become vacant, that distinguishes a vested from a contingent remainder. When the event on which the precedent estate...
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Commentaries on American Law, Volume 4

James Kent - Law - 1854 - 728 pages
...of enjoyment, and not the uncertainty of its actual enjoyment, which readers a remainder contingent. The present capacity of taking effect in possession, if the possession were to become vacant, distinguishes a vested from a contingent remainder, and not the certainty that the possession will...
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Reports of Cases Argued and Determined in the Surrogate's Court of ..., Volume 4

Alexander Warfield Bradford, New York (State). Surrogate's Court (New York County) - Law reports, digests, etc - 1857 - 574 pages
...void. It being conceded that the daughters have a vested interest in their respective shares, (that is an immediate right of present enjoyment, or a present fixed right of future enjoyment,) the only question is, when shall their shares be paid to them? By this clause, never! It is repugnant,...
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