In re the Estate of Perelman

Wingate, S.

This is an appeal from the pro forma taxing order heretofore entered in this proceeding. The facts are not in dispute and concededly the propriety of the assessment levied by the appraiser turns upon the question of the construction of the will.

Testator was survived by a widow and three sons, who at the time of his death were approximately twenty, twenty-one and twenty-three years of age. Except for a specific gift of testator’s jewelry to his sons and a direction for the expenditure of a suitable sum for a tombstone, the sole dispositive provisions of the will direct the erection…