Estate of Keating v. Keating

MR. JUSTICE ANGSTMAN:

This appeal presents the question as to whether or not certain inter vivos transfers of real and personal property made by the deceased, Henry Keating, were made in contemplation of death and hence were taxable. The District Court ruled against the State’s contention and held that the transfers were not made in contemplation of death and that they were not taxable. The State has appealed from that order so providing.

The facts giving rise to this controversy are as follows: Henry Keating died intestate on November 12, 1952, at the age of 78 years. On December 10, 1951, he…