In re the Estate of Palmer

Foley, S.

This appeal is taken by the executor from the order fixing the transfer tax on the ground that no deduction was made from the taxable value of the estate transferred for the pro-rated amount of the funeral and administration expenses, debts and commissions. The question to be determined is whether such items may be deducted from the value of the appointed property under the provisions of section 220, subdivision 6, of the Tax Law,which provides that the exercise of a power of appointment in *783the donee’s estate shall be deemed a taxable transfer in the same manner as if the property to…