In re the Estate of Price

Beckett, S.

This is an appeal by the executor from an order fixing tax upon the ground that certain real estate appraised at $361,000 was included in the taxable assets of the estate. This real estate was transferred by the decedent to his adopted son, Richard Price, about ten days before his death, and. the appraiser found that the transfer was made by the grantor in contemplation of his death and, therefore, taxable. The executor contends that the transfer constituted a gift infer vivos, and that it was not made in contemplation of death. *69Adolphus Price was seventy-six years of age when he…