In re the Estate of Potter

O’Brien, S.

This is an appeal by the executors and trustees from the report of the transfer tax appraiser and the order entered thereon on the grounds: (1) That the value of the fife estate of Eliza J. Vaughan was based on the expectancy of her fife and not upon its actual duration; (2, 3 and 4) that surviving fife estates have been valued without making deduction or allowance for the value of the primary fife estates; (5 and 6) that the tax has been, assessed on the full undiminished value of the remainder interests after the fife estates and surviving fife estates without deduction or…