In re the Estate of Moore

Foley, S.

This is an application under section 233 of the Tax Law, as amended by chapter 711 of the Laws of 1930, for the composition of taxes heretofore fixed by the order of this court dated July 28, 1927, entered on the appraiser’s report. That order assessed a tax of $23,878.74 against the trustees for the benefit of persons of the five per cent class. The tax was assessed as if the entire trust created by the ninth article of the will would eventually vest in Constance M. Walker. No appeal was taken from that order. On this application the trustee contends that under article 9 of the will…