Crawford v. South Carolina Tax Commission

Stukes, Chief Justice.

This is an appeal from the assessment of inheritance taxes upon the estate of T. S. Crawford, deceased. Sec. 65-510, Code of 1952. Within three years prior to his death the decedent made several gifts to his son, his daughter, his son-in-law and his daughter-in-law.

Section 65-464 of the Code of 1952, as amended in 1955, provides as follows: “Transfers of property by gift or deed between parties related by blood or marriage, made and completed within three years prior to death and without an adequate valuable consideration, shall be considered as taxable transfers under…