Estate of Schlesinger

The appellants in their brief say:

“The only provision of the inheritance tax law to which exception is taken is that part of sec. 72.01, clause (3), of the Wisconsin Statutes, which was added by ch. 643 of the Laws of 1913, reading as follows: ‘Every transfer by deed, grant, bargain, sale or gift, made within six 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 to have been made in contemplation of death within the…