In re the Estate of Reilly

Dodd, J.,

Acting Surrogate. The issue in this proceeding concerns the applicability to the situation here disclosed of the principles of law enunciated by the Court of Appeals in Matter of Burrows (283 N. Y. 540), decided on July twenty-fourth of the current year.

The present decedent died on January 18, 1936. At that time he was the owner of fifty-six parcels of real property which were appraised for estate tax purposes at approximately $660,000. All of this realty was specifically devised. His entire net personal estate, including tangible personal property employed in his business as…