In re the Estate of Weiden

Wingate, S.

It is a somewhat unusual experience for a court of first impression to address itself to the solution of an important and novel question with the knowledge that substantially the same controversy is simultaneously pending before the Supreme Court of the United States. Such is the situation presently presented.

The issue involves so much of the recently-enacted Estate Tax Law of the State of New York as imposes a tax upon real property in which the decedent was interested during his lifetime as a tenant by the entirety when such tenancy was created prior to the effective date of the…