...with joint power of revocation in the husband and wife is a trust intended to take effect at or after death within the meaning of section 402 (c) of the revenue act of 1918. 3. SAME — GIFTS INTENDED TO TAKE EFFECT AT DEATH — CONSIDERATION. Where a husband conveys property...

...with joint power of revocation in the husband and wife is a trust intended to take effect at or after death within the meaning of section 402 (c) of the Revenue Act of 1918. Safe Deposit & Trust Co., Exrs. of Albert Estate, v. Tait, 295 Fed. 429. Where a husband conveys property...

...of February 26, 1919, constituted, at the death of Francis S. Smithers, a part of his gross estate within the meaning of section 402. (c) of the Revenue Act of 1918. That part of section 402 (c) of the Revenue Act of 1918 pertinent here is as follows : Sec. 402. That...

...until notice to the contrary, the conveyance is not a transfer "intended to take effect in possession or enjoyment at or after his death" within the meaning...long as he might desire to use them for residential pvirposes. Section 402 (c) of the revenue act of 1918, in so far as it requires that there shall be...

...not a transfer "int to take effect in possession or enjoyment at or after his death" within the : ing of section 402 (c) of the revenue act of 1918, though...that the premises may be enjoyed by the grantor as lone as he might desire to use them for residential purposes. .Section 402 (c) of the revenue act of...

...December, 1919, was a bona fide sale for a fair consideration or a transfer made in contemplation of death, within the meaning of section 402 (c) of the Revenue Act of 1918. The evidence is that the transferees gave the decedent their notes, each in the amount of $58,000,...

...until notice to the contrary, the conveyance is not a transfer " intended to take effect in possession or enjoyment at or after his death " within the meaning of section 402(c) of the Revenue Act of 1918, though there is an understanding, without, however, a valid agreement,...

...whether a transfer of stock made by decedent to his sons prior to his death was made in contemplation of death within the meaning of section 402 (c) of the Revenue Act of 1921. FINDINGS OF FACT. The decedent, Phillip Heipershausen, died a resident of the City of New York,...

...petitioner contends that the consideration of marriage was a " consideration in money or money's worth " within the meaning of section 402 (c) of the Revenue Act of 1921, and the Commissioner contends that it was not. It is unnecessary to pass upon these contentions...

...possession or enjoyment at or after the decedent's death as may be included in the decedent:s gross estate within the meaning of section 402 (c) of the revenue act of 1921, and, if so, (2) whether the taxation of an amount representing the transfer as a part of the...