Chase's Ex'x v. Commonwealth

Opinion of the Court by

Judge Rees

Affirming.

This appeal involves the construction of that part of the inheritance tax law which deals with the transfer of property within three years of the death of the donor.

Section 4281a-13 of the Kentucky Statutes reads: “Every transfer made within three years prior to the death of the grantor, vendor, or donor of a material part of his estate, or in the nature of a final disposition or distribution thereof, and without an adequate valuable consideration, shall be Construed prima facie to have been made in contemplation of death within the meaning of this…