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Taxation. Gift to Infant in Trust, Where Beneficiary or His Guardian Could Terminate Trust on Demand and Settlor Reserved no Rights Whatever, Held Not a Gift of a Future Interest
Virginia Law Review
Vol. 37, No. 7 (Nov., 1951), pp. 1016-1018
Published by: Virginia Law Review
Stable URL: http://www.jstor.org/stable/1069126
Page Count: 3