In re the Appraisal of the Estate of Coster

John Henry Coster died on March 13, 1900, leaving a last will and testament, which was duly probated and which contained, among other things, a power of appointment by his widow, Emily Pell Coster, in respect to the residuary estate, and which provided that in case she did not exercise such power the remainder estate or interests were “ to go as the law may provide.” As these contingent expectant remainders could not be determined in respect to taxation, an agreement was made between the county treasurer of Orange county and the representatives of the estate that these taxes should be…