In re the Estate of Johnson

Ringrose, S.

The executors appeal from the pro forma order of this court, entered on June 30, 1937, fixing the tax upon the report of the appraiser. The appeal was submitted on the record for decision.

Included by the appraiser among the taxable assets of this estate was the corpus of the trust, under an agreement made by the testatrix as grantor and the Farmers National Bank and Trust *71Company of Rome as trustees, whereby the income was reserved to the grantor for life after payment of all proper charges incident to the execution of the trust, with the remainder over to Samuel C. Johnson, son…