In re the Estate of Chollet

Foley, S.

This appeal by the State Tax Commission from the proforma order fixing the tax involves the determination of the right of the estate to be allowed an exemption upon a contingent remainder interest bequeathed to a person within the preferred class of bene*783ficiaries defined in the Tax Law. The appraiser allowed an exemption of $5,000 as to the husband of a daughter of the decedent, and the State Tax Commission has appealed from such allowance.

The will created a trust for the testator’s daughter, Renee, with directions that upon her death one-half of the principal be paid to her then…