 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...(1) an interest of the decedent at the time of his death, (2) which, after his death, is subject to payment of the charges against his estate and the expenses of its administration, and (3) is subject to distribution as port of his estate, are expressed conjunctively and not disjunctively.... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 էջ
...Property Subject to Decedent's Debts (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...expenses of its administration, and is subject to disposition as a part of his estate; Dower — Curtesy — Homestead (by To the extent of any interest... | |
 | United States. Internal Revenue Service - 1926 - 620 էջ
...To the extent of the interest therein of the decedent at the time of his death which after his denth is subject to the payment of the charges against his...and is subject to distribution as part of his estate : which was in the decedent in his lifetime, and which, upon his death, formed his estate. The test... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...or the statutory interest in lieu thereof, is subject to the payment of charges against the estate, the expenses of its administration, and is subject to distribution as part of the estate, or unless there has been an election to take property devised or bequeathed in lieu of... | |
 | United States. Supreme Court - 1928 - 872 էջ
...intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...estate; (b) To the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower, courtesy, or by virtue... | |
 | United States - 1928 - 1164 էջ
...intangible, wherever situated — "(a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...estate; "(b) To the extent of any Interest therein of the surviving spouse, existing at the time of the decedent's death as flower, curtesy, or by virtue... | |
 | United States. Board of Tax Appeals - 1928 - 1582 էջ
...nothing about the decedent's interest as owner but, on the contrary, expressly refers to an interest which, after his death, " is subject to the payment...is subject to distribution as part of his estate." The interest in property which the decedent at the time of her death had with respect to the matter... | |
 | United States. Board of Tax Appeals - 1928 - 1560 էջ
...was urped by learned counsel In the other cases, and was fully met in the opinions above referred te. against his estate and the expenses of its administration...is subject to distribution as part of his estate." (Section 402, Revenue Act of 1921.) It also follows from these decisions that, as the wife takes her... | |
 | United States. Board of Tax Appeals - 1929 - 1604 էջ
...intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the...is subject to distribution as part of his estate. We must determine the interest in the realty which Annie Montedonico held at her death, and it becomes... | |
 | United States. Internal Revenue Service - 1929 - 478 էջ
...wherever situated — (a) To the extent of the interest therein of the decedent at the time of hia death which after his death is subject to the payment...is subject to distribution as part of his estate; , . * * * * , * * * (c) To the extent of any interest therein of which the decedent has at any time... | |
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... (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his... 
