In re the Appraisal, Under the Transfer Tax Act, of the Property of Liss

Church, S.

The executors appeal herein from an order fixing a transfer tax upon the estate of the deceased, claiming that said estate was not subject to the tax.

The appraiser has fixed the net market value of the residuary estate at the sum of ten thousand three hundred and fifty-one dollars ($10,351), and has refused to deduct from this figure the following items:

If these items had been allowed, the net value of the estate would have been less than $10,000, and would therefore, have been exempt from the tax under section 221 of the Transfer Tax Law.

Considering the items of the burial plot,…