In re the Appraisal under the Transfer Tax Law of the Estate of Andrews

Schulz, S.

To determine this appeal from a transfer tax order, it would have been necessary to construe the last will and testament of the decedent. After a conference with the attorneys it was agreed that I withhold my decision of the appeal pending the determination of a proceeding to construe the will to which all of the persons interested would be parties. The latter has been concluded and the opinion is published simultaneously herewith. (133 Mise. 365.) The appeal may, therefore, now be decided.

The amount of $1,125.97 set forth in the first ground of appeal consists of three items: One…