United States Board of Tax Appeals March 17, 1931, Docket No. 25744 (Gerry v. Commissioner)

*752OPINION.

Seawell :

The first question presented is whether the conveyances made by the decedent to his children as set forth in our findings of fact were made in contemplation of or intended to take effect in possession or enjoyment at or after his death.

The applicable provisions of the statute are contained in section 402 (c) of the Revenue Act of 1921 and read as follows:

Seo. 402.