 | United States. Tax Court - Law reports, digests, etc - 1957 - 1408 pages
...in money or money's worth) transferred an interest In property, * • • such transfer • • • 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 • • • made prior to such three-year... | |
 | United States. Tax Court - Taxation - 1962 - 1274 pages
...years prior to his death without * * * [an adequate and full consideration in money or money's orth], shall, unless shown to the contrary, be deemed to have been made in mtemplntion of death within the meaning of this title [subchapter]." The decedent was 76 years of age... | |
 | United States. Tax Court - Law reports, digests, etc - 1963 - 1104 pages
...also the rebuttable presumption of section 2035 (b) that transfers made within 3 years of death will, unless shown to the contrary, be deemed to have been made in contemplation of death. Estate of Ffetcher E. Awrey, 5 TC 222 (1945). We are not satisfied that petitioner has overcome... | |
 | United States. Tax Court - Taxation - 1943 - 1330 pages
...disposition or distribution thereof, tnade 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 title. *^t 640 2 TAX COURT OF UNITED STATES REPORTS. (6! however was not exercised by William) and thereafter... | |
 | United States. Tax Court - Law reports, digests, etc - 1962 - 1268 pages
...years prior to his death without » * * [an adequate and 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 title [subchapter]." The decedent was 76 years of age when he died. The statute is explicit and it was not... | |
 | United States. Tax Court - Taxation - 1961 - 1354 pages
...exercised or released a general power of appointment, such transfer, relinquishment, exercise, or release shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this section and sections 2038 and 2041 (relating to revocable transfers and powers of appointment) ; but... | |
 | United States. Tax Court - Law reports, digests, etc - 1962 - 1266 pages
...to his death without * * » [an adequate and full consideration in money or money's worth), shnll, unless shown to the contrary, be deemed to have been...contemplation of death within the meaning of this title [subchapter]." The decedent was 76 years of age when he died. The statute is explicit and it was not... | |
 | United States. Tax Court - Law reports, digests, etc - 1947 - 1354 pages
...by the decedent within two years prior to his death without such consideration, shall, unless showu to the contrary, be deemed to have been made in contemplation of death within the meaning of this subchapter. seems clear that the instant case is a survivorship case and conies within the rule of... | |
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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... 
