In re the Estate of Burroughs

Wingate, S.

The facts presented in this proceeding are interesting and unusual, although the importance of .the legal problems involved is somewhat dimmed by the repeal of the Transfer Tax Law which gives rise to the questions raised.

Adelaide L. Burroughs died on March 8, 1928, her will being admitted to probate in this court on the following April eighteenth. By this will, after certain bequests of specific property, testatrix gave five general legacies aggregating $17,000, directed that “ all transfer or inheritance taxes upon the gifts hereinbefore made be defrayed by my executor from my…