In Re Russell

The executor of Archibald D. Russell, deceased, late of Princeton, New Jersey, appeals from the assessment and levy of transfer inheritance tax made by the comptroller in respect to the estate of said decedent, and raises two issues.

Testator, about a year and a half before his death, conveyed his residence, "Edgerstoune," with its furnishings and other personalty therein contained, to his four children, by deed dated May 15th, 1918. The comptroller determined that this was a transfer intended to take effect in possession or enjoyment at or after the death of the transferor, and assessed the…