245 A.D. 822 | N.Y. App. Div. | 1935
Order of the Surrogate’s Court modifying the taxing order of July 3, 1934, modified so as to exclude from the gross estate property transferred by the decedent during her lifetime, and also so as to allow, as a deduction from the gross estate, the aggregate amount of property previously taxed, at the value at the decedent’s death or the value in the prior estate, whichever was the lower, and, as so modified, affirmed, in so far as appealed from, without costs, and matter remitted to surrogate to fix the tax in accordance herewith. We are of opinion that the showing here as to the prior gifts made to the children, the desire of the decedent to rid herself of the burdens of the property transferred, her lack of knowledge of the seriousness of her affliction and her belief that she was in sound health rebutted the presumption created by reason of the fact that the gifts were made within two years prior to death and fairly established that her motive in making the gifts was not to avoid the payment of tax nor that she did so in