In re Estate of Cregan

Henderson, S.

This appeal from a pro forma order fixing the estate tax upon the report of the tax appraiser is based upon two grounds: (1) The appraiser allowed but one exemption of $5,000 for a child instead of $30,000 for six children; (2) the appraiser allowed a deduction of only $1,000 for attorney’s fees instead of $2,000 as claimed by the executors.

The first ground of appeal concerns the testator’s gift of his residuary estate, the income from which was payable by the trustees thereof to his widow during her fife. At her death, distribution was directed in different fractional parts…