Burton, Exr. v. Tax Commission

It is the contention of the Tax Commission in view of these facts which are undisputed that the gifts were made by the donor in contemplation- of death within the meaning of 5331, 5332, and 5332-2, GC.

Sec 5331 GC of Ohio, as fixed by syllabus 3 in the case of Tax Commission v. Parker, et al, 117 Oh St, 215, is:

“Contemplation of death means that expectation of death which actuates the mind of a person on the- execution of his will.”

The burden of proof under these sections rested upon the plaintiffs in error to show that the gifts were not made in contemplation of death, the Tax Commission…