In re the Estate of Stewart

O’Brien, S.

This is an appeal by the executors and trustees from the order fixing tax entered on the appraiser’s report on April 21, 1930. There are twenty-nine grounds of appeal set forth at length in the notice of appeal. The principal ground of appeal is that various trusts created by the decedent prior to his death were erroneously included in the appraiser’s report as a taxable item. The decedent died on October 15, 1927. In the year 1923 the decedent executed four trusts, and the question now at issue is whether or not they were irrevocable trusts. If so, having been created prior to…