 | United States. Court of Claims - 1940 - 772 páginas
...property "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...death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...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... | |
 | United States. Court of Claims - 1941 - 858 páginas
...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 exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke. * * *.... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...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...death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, :imend, or revoke, or where... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...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, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | New York (State) - 1925 - 1586 páginas
...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, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | New York (State) - 1925 - 800 páginas
...he has at any time created a trust, where the enjoyment thereof was sub[Vol. 33] Tax Commission ject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...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, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...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, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
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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, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such... 
