In re the Transfer Tax upon the Estate of Dupignac

Slater, S.

The testator died May 10, 1922, leaving a will which” was probated June 8, 1923, and upon which letters testamentary were duly issued to the executors named therein. A proceeding was commenced in the Surrogate’s Court to fix the clear *22market, or the fair market, or the cash value of the estate for the purpose of determining the amount of the transfer tax imposed upon the transfers made by the will. Tax Law, art. X, § 220, subd. 8; Id. §§ 230, 231. The report of the transfer tax appraiser was filed February 9, 1923, during the incumbency of the temporary administrator. The pro forma…