Per Curiam.
The appellant Tax Commissioner urges that all the personal property transferred by the decedent to her daughter individually as gifts in 1954 and to her daughter as trustee under the trust agreement executed July 3, 1954 (final transfer in March 1955), was subject to the Ohio inheritance tax as gifts in contemplation of death under Section 5731.02 (C), Revised Code. Since the transfers in question were made more than two years prior to the death...
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