George Sutherland, Handy v. Delaware Trust Company…
“ The Commissioner included the value of the property so transferred in the value of the gross estate, and assessed a death transfer tax accordingly. Following a claim for refund and its rejection, the executor brought this action to recover the amount of the tax attributable to such inclusion. The trial court found that in fact none of the transfers had been made in contemplation of death, and rendered judgment for the executor for the amount claimed, on the ground that section 302 (c) 26 USCA § 1094 (c) violated the due process clause of the Fifth Amendment, and was therefore unconstitutional. ”
