In re the Estate of Smith

Wingate, S.

This appeal from a pro forma order of this court fixing the transfer tax upon the estate presents two questions. *108The first is trite and legally unimportant, but the second makes up in interest what the former lacks, being apparently a point of first impression.

The salient facts are few. Decedent for a considerable period prior to his death had suffered from hernia. On March 10, 1926, he conveyed premises 328 East Seventy-first street, New York city, to his wife, without consideration. On March twenty-sixth he had a further conference with his attorney, at which time he gave…