In Re Estate of Minor

LENNON. J.

This is an appeal from a decree in probate fixing an inheritance tax upon personal property disposed of by the deceased during his lifetime.

The three contentions of the appellant are: (1) That the transfer in controversy was not made in contemplation of death; (2) that the transfer was not made in lieu of a testamentary disposition; and (3) that the transfer having been made pursuant to a marriage settlement did not fall within the purview of the then existing inheritance tax law.

The deceased, Isaac Minor, was married to appellant on the fifth day of August, 1908. He was then…