In re the Estate of Pierce

Backes, Vice-Ordinary.

This appeal is from an assessment of an inheritance tax upon the succession of a foreign decedent’s estate and in respect of so much as attacks the refusal of reduction in the appraisal to the extent of the federal war tax of September 8th, 1916, public laws, vol. 39, p. 777, amended 1917, Ibid. 1002, is controlled by “Estate of Ferdinand W. Roebling,”' and the deduction will be allowed.

An appeal was also taken from an appraisement at $280 per share of fifteen thousand nine hundred and sixty-one shares of the common capital stock of the American Radiator Company, *172on the…