MATTER OF BUELL


198 Misc. 358 (1946)

In the Matter of The Estate of Walter H. Buell, Deceased.

Surrogate's Court, Westchester County.

August 29, 1946.


Attorney(s) appearing for the Case

Holland & Armstrong for Edith M. Buell and another, as executors of Walter H. Buell, deceased, appellants.

Hamilton McInnes for State Tax Commission.


GRIFFITHS, S.

This is an appeal from a pro forma order dated September 20, 1945, fixing the estate tax in the sum of $991. The appellant executors assert as error the failure of the official appraiser to allow as a deduction the amount of a remainder interest which is given to an educational institution.

The decedent died November 30, 1944, a resident of this State. His will dated December 18,...

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