In re the Estate of Feustman

Foley, S.

The executors take this appeal from the report of the transfer tax appraiser and the order entered thereon upon the following grounds: (1) That there has been erroneously included among the taxable assets property passing under a deed of trust, and (2) that the value of the property so passing under the deed of trust has been added to the value of property passing under the *580will of the decedent, and that the tax thereon is illegal. The first ground of the appeal is sustained. The decedent died on April 7, 1927. He executed a trust deed on April 16, 1926, under the terms of which the…