In re the Estate of Freifeld

Hetherington, S.

The executors appeal from the pro forma order made on December 29, 1937, fixing the estate tax upon the appraiser’s report. Review is sought upon the ground that the appraiser failed to allow an exemption of $5,000 for a possible grandchild or a deduction of the amounts given to charity.

*371The decedent died on March 9,1936, leaving a last will and testament in the fifth paragraph of which she created a trust of $35,000 for the benefit of her son during the term of his natural life. By the ninth paragraph the residuary estate was added thereto. The principal of the trust fund, as…