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" 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... "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 70
by Savings Union Bank and Trust Company - 1917 - 78 pages
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Laws of the State of New York, Volume 1

New York (State) - Session laws - 1935
...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...
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - Law - 1921
...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,...
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Cases Decided in the United States Court of Claims, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928
...respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case...contemplation of death within the meaning of this title; * * *. «(c) * * ' " For the purpose of this title stock in a domestic corporation owned and held by...
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Cases Decided in the United States Court of Claims, Volume 69

United States. Court of Claims - Law reports, digests, etc - 1930
...or trust i* made or created before or after the passage of this act) except in case of a bona flde sale for a fair consideration in money or money's...contemplation of death within the meaning of this title. t40 Stat. 1097.) (Italics mine.) Concurring Opinion by Judge Grah»m or if the testator had died the...
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Cases Decided in the United States Court of Claims, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929
...contemplation of death, except in a case of a bona fide sale for a fair consideration, and also that — " Any transfer of a material part of his property in...contemplation of death within the meaning of this title." It is contended on behalf of plaintiffs, for certain reasons which we need not set out here, that the...
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958
...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 148

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962
...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...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - Finance, Public - 1922
...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...
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Report of the Board of Tax Commissioners Made to the Governor ..., Issues 2-15

Rhode Island. Board of Tax Commissioners - Taxation - 1914
...transfer, whether made before or after the passage of this act. Any transfer of property made by a decedent within two years prior to his death without...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...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - Inheritance and transfer tax - 1917 - 836 pages
...decedent within two years prior to his death without full consideration in money or money's worth, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this chapter. I 2. That said chapter 6 be and the same is hereby further amended by repealing "152, Sec....
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