In re the Estate of Zborowski

Fowler, S.

The state comptroller appeals from the order assessing a tax upon the estate of the decedent and contends that the remainder after the temporary life estate of decedent’s son should be taxed at the ■highest rate prescribed by the statute. The order appealed from assessed a tax on this remainder at the *343lowest rate. The decedent, who was a resident of Mew York, died on the 9th of July, 1911. She gave her residuary estate in trust to pay the income to her son, Louis Zborowski, until he arrived at the age of twenty-one, when he was to receive the principal; if he died before reaching…