In re the Estate of Hartshorne

Foley, S.

This is an appeal by the executors from the pro forma order of September 21, 1938, fixing the estate tax on the appraiser’s report. There are five grounds of appeal. The principal ground is that the appraiser erroneously found the decedent to have died a resident of the State of New York instead of the State of Maine. A separate application by the State of Maine for leave to intervene in this proceeding was previously granted and the order made on consent of the State Tax Commission of the State of New York. To avoid the possibility of the decedent’s estate being subject to double…