State v. Waite

The following opinion was filed April 5, 1932:

Wtckhem, J.

The sole question involved here is whether the transfer was one intended to 'take effect in possession or enjoyment at or after the death of the donor, by reason of the fact that the donor reserved the income to himself during his lifetime. No' constitutional question is raised, and the case involves solely a determination as to the proper construction of sec. 72.01, sub. (3), Stats., which, so far as it applies here, reads as follows:

“(3) Transfers in contemplation of death. When the transfer is of property, made by a resident or by a…