- Ag Docket
(decedent's gift of shares of stock to lifelong friend within six months of death deemed to have been in contemplation of death based on all facts and circumstances; statutory presumption of N.J.S.A. Sec. 54:33-1 et seq. that such transfer is a taxable as a testamentary substitute if made within three years of death not overcome; value of gifted stock included in decedent's gross estate for state inheritance/estate tax purposes).
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