In re the Estate of Hallanan

O’Brien, S.

This is an appeal by the executors from the report of the transfer tax appraiser and the order entered thereon on the following grounds: (1) That the tax upon the remainder interest is excessive in that it is computed as though the remainder were added to the value of the surviving life estate of George H. Hallanan, Jr.; (2) that the present value of the surviving life estate of George H. Hallanan, Jr., is excessive for the reason that it was valued without making allowance or deduction for the value of the primary life estate; (3) that the value of the remainder is excessive for…