essentially testamentary
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 395 U.S. 316 - United States v. Estate of Grace · 1969Most cited · 258 citing opinions
The general purpose of the statute was to include in a decedent's gross estate transfers that are essentially testamentary—i.e., transfers which leave the transferor a significant interest in or control over the property transferred during his lifetime.