In re the Estate of Bonner

Slater, S.

The executor and the State Tax Commission have filed cross-appeals to the pro forma order entered on the 24th day of October, 1935, fixing the estate tax.

The appeal of the executor is upon the ground that an exemption of $3,658, allowed to the husband of the decedent, is erroneous and said exemption should have been allowed in the sum of $20,000 pursuant to section 249-q of article 10-C of the Tax Law, by reason of the fact that a provision in the will gives the trustee the right to invade the principal, either in all or in part, for the benefit of the husband and life tenant.

The…