 | United States. Court of Claims - 1925 - 1070 էջ
...real or personal, tangible or intangible, wherever situated: * * * * * * * Opinion of th* Court "(c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent." By section 203 provision is made for determining the value of the net estate,... | |
 | United States. Court of Claims - 1936 - 940 էջ
...entirety by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable to either or the...acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth : Provided. That where such property or... | |
 | United States. Department of Justice - 1922 - 710 էջ
...and the expenses of its administration and is subject to distribution as part of his estate ; ***** "(d) To the extent of the interest therein held jointly...such part thereof as may be shown to have originally be-. longed to such other person and never to have belonged to the decedent." (40 Stilt. 1097.) Subdivisions... | |
 | Harris, Forbes & Co., New York - 1916 - 140 էջ
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | Savings Union Bank and Trust Company - 1917 - 88 էջ
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 էջ
...be deemed to have been made in contemplation of death within the meaning of this title; and (<•) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 էջ
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | Joseph Warren - 1917 - 906 էջ
...contrary, be deemed to have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly...originally belonged to such other person and never to have belonged to the decedent. For the purpose of this title stock in a domestic corporation owned and held... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 էջ
...decedent all the interest held jointly or as tenants in the entirety by the decedent and another person, "except such part thereof as may be shown to have...originally belonged to such other person and never to have belonged to the decedent." Under this paragraph of the taxing act, wherever the public records show... | |
 | Joseph Jay Scott - 1917 - 386 էջ
...or other institutions in their joint names and payable to either or the survivor, except such part as may be shown to have originally belonged to such other person and never to have belonged to the decedent. 448.— MISCELLANEOUS ITEMS. The value of all "tax-free" bonds — those... | |
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... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided. 
