In Re Estate of Pierce

Jurisdiction is the first question raised in this appeal, and it is raised by the appellant administrator himself. This anoma lous situation comes about because the issue arises in connection with a probate proceeding, in an area where the determination of the “finality” of judgment orders requires close analysis, and may turn on subtle distinctions.

The dispute is grounded in the assessment of inheritance taxes. The probate court was dealing with a life estate devised and bequeathed to the testator’s widow, with full power in her to invade the principal, but with a remainder over. After the…