In re the Estate of Fitzsimmons

Foley, S.

This is an appeal by the State Tax Commission from the pro forma order of August 19, 1935, entered on motion fixing the estate tax.- The ground of appeal is that there was erroneously deducted from the gross estate the sum of $11,150, the amount received from the Teachers Retirement System of the City of New York. This sum was paid directly to Florence R. Fitzsimmons, a sister of the decedent, in accordance with the decedent’s designation *790of a beneficiary filed with the Retirement Board. The decedent died on April 4, 1935. Prior to the enactment of the new Estate Tax Law (Laws of…