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MATTER OF ENDEMANN

201 Misc. 1077 (1951)

In the Matter of The Estate of Herman K. Endemann, Deceased.

Surrogate's Court, Queens County.

July 31, 1951.

Attorney(s) appearing for the Case

Carleton H. Endemann for Sarah H. Endemann, as executrix of Herman K. Endemann, deceased, appellant.

Fred M. Ahern, Albert Dorf and Leon Shaw for State Tax Commission, respondent.

Albert Dorf, Mortimer M. Kassell and Francis Kelliher for State Tax Commission, respondent, on reargument.

SAVARESE, S.

This is an appeal by the executrix of the will of Herman K. Endemann from the pro forma order fixing the New York State estate tax. Appellant, testator's widow, contends that the appraiser erroneously included in the gross estate the sum of $8,572 representing the estimated value of a life annuity of $1,570.20 payable to appellant from the date of testator's death on November 4, 1947, pursuant...

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