In re the Tax upon the Estate of Cregan

Martin J. Cregan, who died May 5, 1934, was a resident of Bronx county; Ms last will and testament and codicil thereto were duly admitted to probate in the Surrogate’s Court of Bronx county, and letters testamentary thereon were issued on June 14, 1934, to Sarah Y. Cregan and Martin C. Cregan, as executors.

The estate tax appraiser who was appointed pursuant to the provisions of section 249-u of the Tax Law, for the purpose of appraising the estate of said decedent, made a report to the surrogate wMch showed that the value of the gross estate was $31,881.52 at the time of testator’s demise;…