In re the Estate of Baker

A. Page Smith, S.

The executor of the will of Grace A; Baker moves for an order fixing the transfer táx qñ thé estate. The executor is also the husband of thé deceased, áñd he contends that his légaey tinder the will is éhtitléd tó thé marital deduction provided by section 249-s of the Tax Láw. Thé State Tax Commission takes a contrary view.

In her will, the testatrix gives to her husbáád the income, use and management of all of her éstaté for life “áñd the right ánd áuthority to expéñd áñd usé any part of thé principál on *763behalf of himself a¡nd either of my daughters”, which this apart…