In re the Estate of Meyer

Wingate, S.

The issue in this proceeding to finally fix and compromise the tax pursuant to section 233 of the Tax Law, on the contingent remainder interests in this estate, resolves itself into the narrow question of whether or not Alfred H. Nollman, who is named as the primary income beneficiary under the trust erected by the “ Sixteenth ” item of the will, received a vested interest in the remainder.

The duration of the trust is measured by the lives of Alfred H. Nollman and William B. Nollman, with the further limitation that *427it shall not, in any event, continue beyond the 4th day of May,…