In re the Estate of Mead

Wingate, S.

So far as reported decisions disclose, the present appeal from the pro forma order of this court assessing the estate tax herein raises a previously undetermined question respecting the new method of taxation of decedents’ estates enacted in article 10-C of the Tax fiaw, added by chapter 710 of the Laws of 1930.

The sole ground of appeal is “ that the said report of the appraiser, filed in this Court on the 30th of June, 1932, fails to allow exemption for certain vested charitable remainders amounting to $124,116.97, which remainders have a deductible present worth of $77,427.89.”

The…