In re the Estate of Hornblower

Foley, S.

This is an application by the executrix to modify the order of March 23, 1934, assessing the transfer tax so as to eliminate the provision suspending determination for the assessment of any additional tax and substituting in place thereof a provision that no additional transfer tax is due or payable.

In opposition to the claims of the executrix the State Tax Commission contends that the order sought to be modified is res judicata and that, in any event, the remainder interest became an asset of the estate of this decedent and is properly taxable under the statute in effect at the time…