In re the Estate of Baldwin

Foley, S.

The executor of decedent’s estate appeals from the order fixing the transfer tax on the ground that the appraised value of a one-quarter interest in certain real property in this state has been included among the assets.

The decedent, a non-resident, died November 11, 1921. Her grandfather, who died in 1879, left a will in which he gave to three trustees the real property involved in this appeal, in trust, to receive and pay out the income, during the lives of two of the trustees, to four of his children. The will further directed upon the death of the survivor of the two trustees “…