...inheritance tax statutes subjecting to taxation property passing by deed, grant or gift made or intended to take effect in possession or enjoyment after the death of the donor; that the Massachusetts statute imposes the tax upon intangibles only when owned by inhabitants of that...

...under tribute and add to the public revenue inheritance tax laws provide that transfers of property to take effect in possession or enjoyment after the death of the donor or grantor shall be liable to taxation. Statutes singling out such transfers are, as already pointed out,...

...under tribute and add to the public revenue, inheritance tax laws provide that transfers of property to take effect in possession or enjoyment after the death of the donor or grantor shall be liable to taxation. Statutes singling out such transfers are, as already pointed out,...

...department is called upon to determine whether a gift was made in contemplation of death, or intended to take effect in possession or enjoyment after the death of the donor, and as such, a taxable transfer under the Inheritance Tax Law. " This disposition of property, camouflaged...

...of fact, rather that of law, whether a transfer was made "in contemplation of death" or "intended to take effect in possession or enjoyment after the death" of the donor. — Spreckels v. State, 30 Cal. App. 363, 158 Pac. 549. "In contemplation of death," as the expression...

...to a designated beneficiary and the payment of the premiums by the insured is not a gift intended to take effect in possession or enjoyment after the death of the donor, and the amount paid to the beneficiary on the death of the insured is not subject to the tax.10 In...

...the laws of intestate succession, by gift or conveyance in contemplation of the death, or intended to take effect in possession or enjoyment after the death of the donor or grantor; the exercise of a power of appointment; and in the case of property owned jointly when sole...

...taxable under an Act of 1907, which as amended, 1916, taxes property passing by gift made or intended to take effect in possession or enjoyment after the death of the donor. A trust, established before the dates of these acts, when interests passing to children were not subject...

...taxable under an Act of 1907, whirh as amended, 1916, taxes property passing by gift made or intended to take effect in possession or enjoyment after the death of the donor. A trust, established before the dates of these acts, when interests passing to children were not subject...

...District. "(2) Motor vehicles and trailers, ownership of which are transferred by gift made or intended to take effect in possession or enjoyment after the death of the donor if such motor vehicles and trailers were titled in the District at the time of the death of the donor....