In re the Estate of Maclay

Delehanty, S.

Pursuant to section 233 of the Tax Law the trustee moves to compromise and irrevocably fix the tax upon the contingent remainder of the residuary trust established by the will of deceased.

The will creates successive life estates, first for the husband and then for the daughter of the testatrix. There is no opposition to so much of the present motion as seeks to modify the pro forma order of May 20, 1929, so as to fix now the tax actually ascertained to be chargeable to the daughter upon her life estate which had its inception on the death of the husband of deceased on June 8,…