In re the Estate of Morris

O’Brien, S.

Cross appeals by the executors and trustees of the above named decedent and the attorney for the State Tax Commission have been taken from the pro forma order assessing tax, entered on appraiser’s report and filed herein on December 3, 1931. The attorneys for both sides have consented to the entry of an order disposing of several grounds of appeal. This consent order is signed simultaneously with this decision.

The main ground of appeal, with which we are concerned, is that the pro forma order erroneously assesses a tax upon the transfer of interests in real property, known as 404…