In re the Estate of Runcie

Marcus, S.

— The appellant contends that the shares of the residuary legatees who are to take upon the decease of the life tenant,, are not now capable of appraisal, and hence not subject to taxation at this time, for the reason that the life estate is coupled with the power to use and diminish the corpus.

It is urged that this contention is sustained by the terms of the will wherein the widow is given the life estate in the prop*410erty of the testator, together with tbe right to dispose of and appropriate to her own use and benefit and enjoyment such portions of the corpus of the estate as she…