In re the Estate of Fitzgerald

Foley, S.

This is an appeal by the executrix of the estate of the above-named decedent from the report of the transfer tax appraiser filed herein on December 30, 1929, and the pro forma order of the surrogate entered thereon on January 31, 1930, on the following grounds: That various transfers made by the decedent prior to her death were taxed as gifts in contemplation of death; that certain realty taxes on decedent’s property for the year 1928 were disallowed as deductions against the estate.(1) As to the first ground of appeal, the decedent died a resident of New York county on March 16,…