Schlesinger v. State

Sec. 72.01, Stats. 1921, imposed an inheritance tax upon all gifts made in contemplation of death, and provided that all gifts made within six years prior to the death of the grantor, vendor, or donor “shall be construed to have been made in contemplation of death within the meaning of this section.”

Ferdinand Schlesinger died leaving a large estate and having made gifts aggregating more than six million dollars within six years prior to his death. Although contesting the right of the State to impose an inheritance tax upon these gifts, the donees nevertheless paid the tax thereon within…