In re estate of Kountze

Buchanan, Vice-Ordinary.

The comptroller of the treasury assessed transfer inheritance taxes aggregating^,306.33, in respect of the transfers under and by, the provisions of the will of Luther Kountze, deceased. The appeal which has been taken therefrom is based upon three grounds.

The first ground is that the ta-x upon the residuary estate was computed without first deducting from said residuary estate the amount of the estate tax ($694,949.70), to which the estate was subject under the provisions of the act of congress in that bebalf. That this was erroneous is established by the decision in…