In Re Sacks

The decedent died September 11th, 1925, leaving an estate of the appraised value of $398,669.71. The comptroller assessed, as part of the estate, two gifts to the decedent's son, made within two years of the decedent's death, appraised at $111,179.80, holding that they were made in contemplation of death. The appeal is from this ruling, and the contention is that the proofs overcome the presumption created by the statute, that "gifts within two years of death shall, in the absence of proof to the contrary, be deemed to have been made in contemplation of death."

The decedent had been a…