The opinion of the court was delivered by HANEMAN, J.A.D.
Plaintiff appeals from a transfer inheritance tax assessment levied by the Director of Taxation and bottomed upon findings that certain inter vivos gifts made by decedent Clara G. Swain were made in contemplation of death.
On December 16, 1955 Clara G. Swain made gifts of shares of stock of Standard Oil Company of New Jersey as follows: (1) to a daughter, Emily S. Seaman, $32,780; (2) to William...
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