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In Contemplation Of Death, Hendrick Machoian
In Contemplation Of Death, Hendrick Machoian
Cleveland State Law Review
The phrase "in contemplation of death" is used in connection with gifts in federal estate tax law' and in connection with gifts causa mortis at common law. The purpose of this paper is to determine the difference, if any, between the scope of the phrase for federal estate tax purposes and the scope of the phrase for purposes of gifts causa mortis.