Estate of Miller

The law affecting taxation of intangibles involved in transfers intended to become effective as to “possession or enjoyment” at or after the death of the donor must be considered settled as giving power to the state to impose such tax where the legal interests created are within the control of the state. In Curry v. McCanless (1939), 307 U. S. 357, 372, 59 Sup. Ct. 900, 83 L. Ed. 1339, 123 A. L. R. 162, Mr. Justice Stone in treating with facts somewhat analogous to those in the present case said: “In effecting her purposes, the testatrix brought some of the legal interests which she created…