SATTERTHWAITE, P. J., October 23, 1970.
Two questions are presented in this appeal from the appraisement and assessment of inheritance tax: (1) Does the evidence sufficiently rebut the statutory presumption that decedent's transfer of her residence realty to the names of herself, her son and the son's wife, and the survivor of them, less than one year prior to her death, was a transfer taxable on the full value as one in contemplation of death? (2) If the presumption...
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.
