In re the Estate of Lauderdale

Wingate, S.

This is an appeal from the pro forma order of this court finally fixing the transfer tax upon this estate pursuant to compromise, as permitted by section 233 of the Tax Law. The issue presented is extremely narrow and involves only the question of the extent to which the determination of the court in the original transfer tax proceeding in assessing the tax on the undiminished contingent remainder “ at the highest rate,” as directed by section 230 of the Tax Law, renders res adjudícala the questions necessarily involved in such determination.

The extent of the doctrine of res…