In re the Estate of Eschen

Harry G. Herman, S.

The executor has taken an appeal from a pro forma order dated June 28, 1962 claiming the erroneous inclusion in decedent’s gross estate by the State Tax Commission of certain shares of stock in family-owned corporations concededly valued at $114,480. The appraiser had added this amount in his report as having been made within three years of decedent’s death on July 9, 1958, and in contemplation of death under subdivision 12 of section 249-r of the Tax Law. With the exception of stock valued at $8,460, given to her daughter-in-law and grandchildren, the remainder of $106,020…