In re the Estate of Litter

Henderson, S.

The State Tax Commission appeals from the order assessing the transfer tax herein on two grounds: (1) That the two estates by the entirety were not included in the taxable property; (2) that the computations of the life estate and the secondary life estate are erroneous.

The second ground has riot been pressed and I find that the figures are correct. Whether or not the estates by the entirety are taxable, the testator could not, by his will, create life estates or trusts in realty so held. His widow owns the fee by virtue of the said deeds.

• This ground of appeal is overruled and…