In re the Estate of Butt

Delehanty, S.

This is an appeal by the State Tax Commission from the order of July 30, 1937, modifying the pro forma order of August 7,1922, fixing the transfer tax. The ground of appeal is that the modifying order improperly eliminated a tax based on the full life estate of Mae I ranees Butt contained in the original order and inserted therein a tax based on the actual period Mae Frances Butt was the beneficiary of the trust.

The testator died on March 3, 1921, and by the terms of his will Mae Frances Butt, his daughter-in-law, was entitled to receive for her life or until her remarriage the…