In re the Estate of White

John D. Bennett, S.

This is an appeal by the State Tax Commission from a pro forma order fixing the tax in this estate based upon the appraiser’s report. The appeal is taken upon the ground that the order did not include as part of the gross estate the principal of a trust fund created by the decedent. The case is one of first impression.

The decedent died on April 7, 1953. On March 16, 1923 the decedent as settlor created a trust in the sum of $100,000, under which the income was reserved to her for life, and upon her death one half of the principal was to be paid to the settlor’s daughter,…