This is a consolidated appeal from the pro forma orders confirming the appraisals by the New York State Tax Commission of the property of the estate of Edith Pratt Maxwell and the estate of Richardson Pratt.
In both estates the question before the court is the same: whether or not the decedent had an indefeasibly vested interest in the income and principal in the testamentary trust of Charles Pratt who died in 1891....
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