In re the Estate of Dreyer

Wingate, S.

The estate tax appraiser has, in this case, included in the taxable estate certain gratuitous transfers, amounting to almost half of his total property, made by the decedent within four months of his death. The estate has appealed from the pro forma order effectuating this result.

It was demonstrated on the hearing before the appraiser that the decedent was within a few days of seventy years of age and had for some years suffered from a chronic progressive myocarditis. The cause of death was angina pectoris which the physician whom he consulted at his country home testified was a…