Gallun v. Tax Commission

It is undisputed that Mrs. Gallun made gifts to her children within the two-year period preceding her death. At the time of her death the law relating to the tax on gifts provided that the transfers of property in contemplation of the death of the grantor should be taxed, and further provided that every such gift made within two years prior to' the death of. the grantor “of a material part of his estate, or in the nature of a final disposition or distribution thereof, . .. . • shall, unless shown to the contrary, be deemed to have been made in contemplation -of death within the meaning of…