In re the Estate of Whittier

Appeal by the executor of the last will and testament of Mary A. Whittier, deceased, and by three legatees (daughters) from an order of the Surrogate’s Court of Chemung County which affirmed the estate tax order that fixed $46,772.86 as the value of testatrix’s interest as remainderman under a trust contained in the will of Leonard S. Whittier, deceased.

Leonard S. Whittier, son of the testatrix, died on May 30, 1928, leaving a last will and testament wherein he created a trust for tiie benefit of his wife during her life, with his mother, the testatrix, the remainderman, as was then…