In Re the Estate of Rogers

We are asked upon this appeal to overrule a long line of decisions by this court, in the interests of uniformity, because the Supreme Court of the United States has recently decided contrariwise. While the rule of uniformity is entitled to great weight and would ordinarily persuade us to follow the Supreme Court's construction of the Federal prototype of our estate tax law, we cannot see our way clear to do so here.

It has long been settled in this State that where the exercise of a general testamentary power of appointment transfers nomore to the beneficiary than he would have received — in…