Mossberg v. McLaughlin

Section 285d of the 1937 Supplement to the General Statutes makes liable to the succession and transfer taxes provided for by Chapter 77 of the General Statutes of 1930 transfers made “. ..(c) in contemplation of the death of the transferor, and any transfer of property,. . . either by a direct conveyance or by conveyances through a third party, made and completed within one year next prior to the date of death of the transferor, shall, unless shown to the contrary, be construed prima facie to have been made in contemplation of death; (d) by gift or grant intended to take effect in possession…