LUMMUS, J.
This is a petition by Anna B. Morse for abatement of a tax assessed by the respondent commissioner upon a gift of $335,927.44 in personalty which the petitioner's husband, Cabot J. Morse, gave to her on May 23, 1945, between one year and two years before his death on August 21, 1946. The Probate Court granted an abatement, on the ground that the gift was not made by Cabot J. Morse in contemplation of his death. The respondent commissioner appealed.
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