In re the Appraisal of the Estate of Zabriskie

Order of the Surrogate’s Court modifying the taxing order of July 3, 1934, modified so as to exclude from the gross estate property transferred by the decedent during her lifetime, and also so as to allow, as a deduction from the gross estate, the aggregate amount of property previously taxed, at the value at the decedent’s death or the value in the prior estate, whichever was the lower, and, as so modified, affirmed, in so far as appealed from, without costs, and matter remitted to surrogate to fix the tax in accordance herewith. We are of opinion that the showing here as to the prior gifts…