contemplation of death


contemplation of death
That expectancy of death which actuates the mind of the person on doing the act in question. Anno: 4 ALR 1523; something more than the general expectation of death which all persons entertain; an apprehension of death arising from some existing infirmity or impending peril. Anno: 21 ALR 1336. Within the meaning of the inheritance tax statutes, for a transfer of property to be "in contemplation of death," it is not necessary that the transferrer be in fear of immediate death from an existing malady, as a gift causa mortis, but, on the contrary it is conceivable that a person of comparative youth, enjoying perfect health and vigor, may, nevertheless, make a transfer of his property in contemplation of death. Chambers v Larronde, 196 Cal 100, 235 P 1024, 41 ALR 980, 989. As the words are used in succession tax statutes dealing with gifts made "in contemplation of death," they refer to an expectation of death which arises from such a bodily or mental condition as prompts persons to dispose of their property, and bestow it on those whom they regard as entitled to their bounty. Re Dessert, 154 Wis 320, 142 NW 647.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

  • contemplation of death — When anticipation of death due to age, illness, injury, or mortal danger causes a person to make a gift, transfer property, or take some other dramatic action. Also called causa mortis. (See also: gift in contemplation of death) Category: Wills,… …   Law dictionary

  • contemplation of death — The apprehension or expectation of approaching dissolution; not that general expectation which every mortal entertains, but the apprehension which arises from some presently existing sickness or physical condition or from some impending danger.… …   Black's law dictionary

  • gift in contemplation of death — n. A gift that is promised to someone by a donor who expects to die soon that will take effect if the donor does die as expected, but for which the donor retains the title while he or she is still living, and that becomes invalid if the donor… …   Law dictionary

  • transfer in contemplation of death — A gift made by a person who believes that he or she will soon die. Also called gift causa mortis. Recovery of health may void the gift. Category: Wills, Trusts & Estates Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill …   Law dictionary

  • in contemplation of death — In taxation and property law, a transaction, commonly a transfer or gift of property, made by the donor with a view towards his death. For federal estate tax purposes, a transfer made within three years of the decedent s death is deemed to be… …   Black's law dictionary

  • Transfer in contemplation of death — A transfer in contemplation of death is a transfer of property made by a person in the expectation that he or she will shortly die.Under some circumstances, the transfer may be cancelled revoked in the event that the person does not die within… …   Wikipedia

  • transfer in contemplation of death — A transfer made under a present apprehension on the part of the transferor, from some existing bodily or mental condition or impending peril, creating a reasonable fear that death is near at hand. See contemplation of death …   Black's law dictionary

  • gift in contemplation of death — A gift impelled by the thought of death, as distinguished from a purpose associated with life. United States v Wells, 283 US 102, 75 L Ed 867, 51 S Ct 446. See in contemplation of death …   Ballentine's law dictionary


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