In re the Estate of Endemann

In this appraisal proceeding under the New York estate tax law, both the executrix and the State Tax Commission appeal here from a nonunanimous modification, by the Appellate Division, of the Surrogate’s taxing order. The deceased, Herman K. Endemann, who died on November 4, 1947, had been, until his retirement on October 1, 1936, in the employ of New York City and a member of the city’s employees’ retirement system. On his retirement, Endemann (who, if he had not selected an “ Option ”, would have been entitled to an annual retirement allowance for his own life of $3,747.69) had, pursuant to…