In re the Estate of Scovill

Delehanty, S.

Prior to her death deceased, by indenture, transferred property to a trustee with direction as to the payment of so much of the balance as might remain at her death. She died April 2, 1935. Her executors filed an estate tax return which disclosed the trust property. The appraiser submitted his report to this court and listed therein as taxable assets the value of the securities transferred under the indenture. A tax was assessed on the report of the appraiser and no appeal was taken from the order so assessing tax.

The executors and trustee under the will of deceased seek now a…