In re the Estate of Dunlap

Foley, S.

This appeal is taken by the trustee under a deed of trust dated May 11, 1917, executed by decedent, who died May 2, 1920, from the order fixing the transfer tax herein on the ground that the appraiser has erroneously reported as taxable the transfer of the property conveyed by the trust deed and on the further ground that suck transfer, if taxable, became effective as of the date of the deed and not as of the date of the death of the decedent.

It was provided by the deed that during the life of the grantor the entire income from the trust property should be paid to the grantor’-s four…