In re the Estate of Heilbrunn

George Frankenthaler, S.

This is an appeal by the executrix from the pro forma order of January 5, 1953 assessing a transfer tax on the appraiser’s report.

Objection is made that the appraiser erroneously added the value of full nndiminished remainder interests to the value of temporary life estates passing to the same legatees, thereby increasing the rate of tax.

*342The appraiser’s computation is correct. In transfer tax proceedings the aggregate of all legacies to a single legatee must be taken into consideration under section 221-a of the Tax Law as the basis for the assessment. (Matter of…