In re the Estate of Seaich

Slater, S.

This is an appeal by executors from a pro forma order assessing tax, based on the report of the appraiser. The decedent died testate March 21, 1928. The report includes an item which is listed as “ Schedule H — Gifts and Transfers — $621,651.15.” As to this portion of the report, the appellant claims that none of said property belonged to the decedent at the time of his death. The property represented in the item consists of certain debentures and stock of the Seaich Realty Company. It is claimed that the stock and bonds were transferred by the decedent on May 13, 1926, by completed…