In re the Appraisal Under the Transfer Tax Acts of the Property of Shields

Ketcham, S.

The executors appeal from the order by which the transfer tax was imposed, and assign as error that the tax upon the transfer of the decedent’s real estate was measured by the value of the lands, without deduction of the widow’s dower, and that no deduction was made for the commissions of a broker upon the. sale of real estate or for the commissions of trustees.

The will gave to the widow all the decedent’s personal estate “ to use and enjoy the same and all income therefrom during her natural life.” It devised all the real estate to the executors under a perfect trust to dispose of…