In re the Estate of Schumacher

John D. Bennett, S.

The executor appeals from the pro forma order fixing the tax upon the report of the appraiser. The appraiser included in the gross estate one half of the value, as of the date of death, of four parcels of real property formerly owned by the deceased, which interest was evaluated at $48,500.

The decedent died on April 20, 1955. Almost four years prior to his death the decedent executed separate deeds dated June 15, 1951 which by their terms conveyed his half interest in two of the parcels to one son and his half interest in the other two parcels to another son. These deeds,…