In re the Estate of Bijur

O’Brien, S.

This appeal is taken by the executors, trustees and certain beneficiaries under the will of decedent from the order fixing the transfer tax on the ground: (1) That the taxation of the transfer of decedent’s interest in the copartnership of E. Bosenwald & Co. was in violation of the Fourteenth Amendment of the United States Constitution and of the provisions of the Constitution of this State; (2) that shares of stock which formed no part of the assets of the copartnership were erroneously included in the appraisal; (3) that good will did not exist as an element of value ir the…