In re the Estate of Bing

S. Samuel Di Falco, S.

This is an appeal by the executors from the pro forma order of July 8, 1958 fixing the estate tax on the appraiser’s report. The ground of the appeal is that the appraiser erred in his refusal to allow a full marital deduction authorized by the provisions of section 249-s of the Tax Law.

Decedent died on May 25,1953 and her will was duly admitted to probate in this court. In the New York estate tax proceeding the appraiser valued the assets at $568,032.13 higher than the valuation fixed in the Federal Estate Tax proceeding. The appeal raises no question in respect of the…