George Sutherland

“ If, therefore, no interest in the property involved in a given case pass 'from the possession, enjoyment, or control of the donor at his death,' there is no interest with respect to which the decedent has created a trust intended to take effect in possession or enjoyment at or after his death. The grantor here, by the trust instrument, left in himself no power to resume ownership, possession, or enjoyment, except upon a contingency in the nature of a condition subsequent, the occurrence of which was entirely fortuitous so far as any control, design, or volition on his part was concerned. ”

“ The 'generating source' of such a gift is to be found in the facts of life and not in the circumstance of death. And the death afterward of the donor in no way changes the situation; that is to say, the death does not result in a shifting, or in the completion of a shifting, to the donee of any economic benefit of property, which is the subject of a death tax, Chase Nat. ”

“ Phillips v. Dime Trust & S.D. Co., 284 U.S. 160, 52 S.Ct. 46, 76 L.Ed. 220. Both provisions prevent tax evasion by subjecting to the death tax forms of gifts inter vivos which may be resorted to, as a substitute for a will, in making dispositions of property operative at death. See Tyler v. United States, supra, 281 U.S. 497, 505, 50 S.Ct. 356, 74 L.Ed. 991, 69 A.L.R. 758. Compare No. 10, Helvering v. City Bank Farmers Trust Co., 296 U.S. 85, 56 S.Ct. 70, 80 L.Ed. 62.
It seems plain that the gift here was not complete until decedent's death. He did not desire to make a complete gift. ”