In Re Hollander

This is an appeal from a transfer inheritance tax assessment levied by the commissioner on the transfers of the principal of two inter vivos trusts which he determined were intended by decedent as transfers to take effect in beneficial possession and enjoyment at or after death. P.L. 1909 ch. 228, and amendments.

Soon after the decedent and the petitioner were married differences arose between them and they separated. She instituted suit for separate maintenance and an answer was filed. On January 24th, 1923, while the suit was pending, the parties entered into a separation agreement, pursuant…