OPINION BY MR. JUSTICE COHEN, May 25, 1961:
This appeal requires that we determine whether a gift of $33,000 made by a decedent within one year of his death is such a "material part of his estate" that a statutory presumption arises that the gift was made in contemplation of death, and unless rebutted, is taxable as part of the decedent's estate as provided by the Transfer Inheritance Tax Act of June 20, 1919, P.L. 521, as amended, 72 PS § 2301(c).
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