...claiming that such interests constituted interests in property passing by deed, made or intended to take effect in possession or enjoyment after the death of the grantor. The court held the tax invalid, on the ground that the beneficiaries were in possession or enjoyment...

...We think clearly the equitable estate remains in suspension, and that the trust fund was intended to take effect in possession or enjoyment after the death of the grantor, and is therefore subject to the tax. We think the case should be and is affirmed. UNITED STATES INDUSTRIAL...

...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7,...

...its passage. Matter of Howe, 112 NY 100. It taxed transfers by will and intestate laws and transfers by "deed, grant, sale, or gift made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer. " The only material changes made by the second...

...property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or Intended to take effect In possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, In trust or otherwise,...

...in charge or trust < * * any personal property * * * transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor, to any person or persons;" and it must also come under some one of the five following subdivisions...

...purchase for fuil consideration in money or money's worth) made in contemplation of, or intended to take effect in, possession or enjoyment, after the death of the grantor, 9 Publie Act 47, approved April 2, 12 Ch. 259, approved Juno 24, 1925, 1925. in effect July 1, 1925....

...therein, and whether tangible or intangible, which shall pass by will or by the statutes of inheritances of this or any other state; or by deed, grant, sale, or gift made in contemplation of the death of the grantor or donor; or by deed, grant, sale, or gift made or intended...

...37, 34 LRA 236, 44 NE Rep. 718. The property "which shall pass by sale orgift, made or Intended to take effect in possession or enjoyment after the death of the grantor," etc., within the meaning of the collateral Inheritance law, is such only as passes in transactions...

...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7,...