In re the Estate of Mason

This is an appeal from a decree of the Surrogate’s Court, Broome County, entered November 1, 1968, which dismissed an appeal by the State Tax Commission from a pro forma order fixing the amount of estate tax to he assessed against the decedent’s estate.

Certain life insurance policies amounting to slightly more than $80,000 on the life of the decedent were transferred by him less than two months before his death to trustees under a trust agreement for the benefit of his former wife and their daughter. No incidents of ownership were kept by decedent. Although the item was not included in the…