In re the Estate of Siegel

Foley, S.

This is a motion by the trustee pursuant to section 233 of the Tax Law to compromise and irrevocably fix the tax on the contingent remainders of three trusts created by the will. The testator died February 5, 1922, and the original pro forma order assessing tax was made on April 7, 1924. That order computed the highest possible tax on the contingent remainders in question at the sum of $4,038.56 and likewise computed the tax that would be due, if the various life beneficiaries had died, at the date of appraisal, at $2,457.08. Pursuant to that order and the provisions of sections 230…