In re the Estate of Sperling

Foley, S.

This appeal is taken by the executor from the order assessing tax upon the following grounds: (1) That the value of the mother’s remainder life interest in a fund of $25,000 should be diminished by deducting therefrom the appraised value of the primary life estate in the fund and that the tax upon the mother’s interest 'should be reduced accordingly; (2) that the assessment of a tax against the trustee on the mother’s remainder life interest in the aforesaid fund of $25,000 is improper, since that remainder interest is an absolute life estate without any trust limitation; (3) that…