In re the Appraisal under the Estate Tax Law of the Estate of Williams

In a transfer tax proceeding, the surrogate made an order confirming the pro forma tax order, which included as part of the assets of the estate the corpus of an irrevocable trust which the testatrix had created within two years prior to her decease. The executor appeals from the order of confirmation. Order of the Surrogate’s Court of Bings County unanimously affirmed, with costs to respondent, payable out of the estate. At the time testatrix created the trust she undoubtedly had several motives corresponding to the many problems pressing upon her. The creation of the trust, in conjunction…