In re the Estate of Walsh

McGarey, S.

The problem presented on this motion, is the applicability of the provisions of section 249-q of the Tax Law which provide for exemptions in favor of the widow and sons of this decedent.

*351In 1946 the applicable statute was amended (L. 1946, ch. 380) so as to add the words, “ and indefeasibly vested in ” after the words “ transferred to ”, so that as now phrased, said section 249-q provides that there shall be exempted from estate tax so much of the net estate not exceeding $20,000 as is “ transferred to and indefeasibly vested in ” a surviving spouse and also, so much of the net…