Mather v. MacLaughlin

DICKINSON, District Judge.

This rule must be made absolute. We think this case was properly tried and submitted to the jury except in the respect that we inadvertently so submitted it as to perhaps convey to the jury the impression that the act of Congress in declaring that the fact that a gift was made within two years of death should be “deemed and held” to have been one made “in contemplation of death” meant that the one fact was merely prima facie evidence of the other. Revenue Act 1926, § 302 (e), 26 USCA § 1094 (e). This, although an inadvertant error, was none the less an error. A gift…