George Sutherland

“ The state Supreme Court held that the statute recognized the distinction between taking effect in possession or enjoyment and vesting in right, title, or interest, and intended to reach a shifting of the enjoyment of property, although such shifting followed necessarily from a prior transfer of title inter vivos; that, within the meaning and description of the statute, the transfer in question was a gift intended to take effect in possession or enjoyment at or after the death of the donor, and therefore was subject to the succession tax ”

“ Thereafter the income was to be paid to her husband for his life, and upon his death the trustee was directed to pay and transfer the principal of the trust absolutely to their daughter if she survived, but, if not, then to the issue of the daughter, with a gift over in default of such issue. ”