Home > Journals > Michigan Law Review > MLR > Volume 32 > Issue 1 (1933)
Abstract
Settlor executed a deed of trust, retaining a life income, but no power of revocation. Held, that the State of Connecticut could tax the transfer as a gift to take effect in possession or enjoyment at or after death without violating the federal constitution. Guaranty Trust Co. of New York v. Blodgett, (U.S. 1933) 53 Sup. Ct. 244.
Recommended Citation
TAXATION OF TRUST ESTATES-RESERVATION OF LIFE INCOME,
32
Mich. L. Rev.
126
(1933).
Available at:
https://repository.law.umich.edu/mlr/vol32/iss1/28