LARSON, Justice.
The sole question presented in this appeal is who should pay the estate tax on a gift, held to have been made in contemplation of death—the donee of the gift, or the beneficiary of the decedent's will. The district court, in an action for construction of the decedent's will, concluded that the donee must pay the tax. We affirm.
Commencing in 1952, the decedent, Walter C. Sheets executed deeds conveying a total of 275 acres of farmland...
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