Guinzburg v. Anderson

COXE, District Judge.

This is a motion to dismiss the complaint for insufficiency in-law. The action is to recover estate taxes alleged to have been illegally collected; and the question involved is the constitutionality of the irrebuttable presumption provision .of. section 302, subdivision (c), of the 1926 Revenue Act, 26 USCA § 1094 (e), which requires the inclusion.in the gross estate of all transfers made within two years of death without consideration even though not admitted or shown to have been made in contemplation of or intended to take effect in possession or enjoyment at or after…