Baldwin v. Commissioner of Internal Revenue

Section 302(c) of the Revenue Act of 1926 as amended provides that the value of the gross estate of the decedent shall include the value of real property “ * * * To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death,- including a transfer under which the transferor has retained for his life or any period not ending before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the…