BOYLE, P.J., November 4, 1953.
This case involves an appeal by a life tenant from a transfer inheritance tax appraisement and assessment. The will of decedent creates life estates as well as remainders. The pleadings raise the question whether the statutory requirement of a separate appraisement and assessment of the life estates is rendered unnecessary by the language of the fifth paragraph of the will which is as follows:
"Fifth. I direct that all estate...
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