In re the Estate of Kopper

Foley, S.

The administrator takes this appeal from the report of the transfer tax appraiser and the order entered thereon upon the following grounds: (1) That the appraiser failed to allow as a deduction from the taxable assets the dower interest of the dece*729dent’s widow in certain real property owned by him in the city of New York and subject to a contract of sale entered into by the decedent, to which contract his widow was not a party; (2) that the appraiser disallowed as a deduction from the taxable assets the balance of the purchase price of certain real property located in the State of…