In re the Estate of Rothfeld

Wingate, S.

The present appeal by the State Tax Commission from the pro forma order fixing the estate tax presents an interesting question of some general importance which, if the memoranda of both litigants are to be credited, has never previously been made the subject of direct adjudication. Unlike many other tax questions which have engaged the attention of the courts since the new law took effect in 1930 (Laws of 1930, chap. 710), only indirect light on the proper solution is obtainable from Federal decisions, since the particular provision, the meaning of which is here involved, namely,…