In re the Estate of Weinberger

Savarese, S.

The executors appeal from the pro forma order fixing the estate tax, claiming that the appraiser erred in failing to allow exemptions of $20,000 to the widow and $5,000 each to two of testator’s three children. In addition to an exemption of $1,000 for insurance an exemption of $5,000 was allowed to testator’s third child because of certain savings bank trust accounts payable to him.

Testator died on March 7, 1944, leaving a net taxable estate before exemptions of $16,572.87. His probated will disposes of the entire estate in trust as follows:

‘ ‘ Second. * * * b. To pay the…