In re the Estate of Burtman

Hendersoft, S.

This is an appeal by the executrix from a pro forma order of the Surrogate fixing the tax with respect to this estate.

The decedent, at the time of her death, was a teacher in the New York City school system, and as such, a member of the Teachers’ Retirement System. Deductions were made from the salary of the deceased at regular intervals for the retirement fund, and these salary deductions amounted to the sum of $6,049 at the time of her death.

The sole question presented by this appeal is whether or not the appraiser properly included the sum of $6,049, the accumulated salary…