In re the Tax upon the Estate of Cregan

Dore, J. (dissenting).

The testator by his will gave the income from his residuary estate to his wife during her life and on her death the corpus to his six named children in specified proportions. By paragraph eleventh of the will, however, the several remainders were subject to be divested if the remainderman should predecease the life beneficiary.

Section 249-q (Tax Law, art. 10-C), so far as relevant, provides an exemption not exceeding $5,000 with respect to the amount of the estate " transferred to a lineal * * *' descendant.” The majority of the court has ruled that as the remainders in…