MORTON, District Judge.
The facts are stated in the declaration and need not be repeated. The gifts in question were a wedding present from Mr. Choate to one of his daughters and an equal amount given at the same time to the other daughter. He died within two years afterwards. The statute applies; and the only question is whether its provisions are constitutional.
The gifts were taxed, as part of Mr. Choate's estate because made in contemplation of death....
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