Hammond

The above-entitled cause, heretofore tried, argued and submitted, is hereby decided as follows:

(1) Judgment will be for the, plaintiff as prayed for in the Complaint, the exact amount of the judgment to be computed by counsel according to Local Rule 7(b).

(2) Judgment will be for the Defendant on the Complaint of the Government for intervention that plaintiff take nothing.

Findings and judgment to be prepared by counsel for the plaintiff according to Local Rule 7.

Comment

The uncontradicted testimony and the legitimate inferences to be drawn from it leads to the inevitable conclusion that the property transferred by the decedent, on which the assessment sought to be recovered was made, was not a 'transfer in .contemplation of death, taxable under Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. § 811 (c).

The object of this section and those which preceded it is to reach “a substitute for a testamentary disposition”. Milliken v. United States, 1931, 283 U.S. 15, 23 ., 51 S.Ct. 324, 327 , 75 L.Ed. 809 ; United States v. Wells, 1931, 283 U.S.,102, 116-117, 51 S.Ct. 446 , 75 L.Ed. 867 . And the test which these and subsequent cases laid down is that to constitute a…