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 (c), which requires the inclusion in the gross estate of all transfers made within two years of death without consideration even...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.