In re the Estate of Kenly

O’Brien, S.

The executor and trustee appeals from the order assessing transfer tax upon the following grounds: (1) That the *719taxing order is erroneous in assessing against the trustee for the benefit of a person in the five per cent class a tax on the sum of $18,889.59 for the reason that part of the principal of the estate as well as all of the income had been paid to Howard W. Kenly, the life tenant, at the date of the appraiser’s report, and that consequently the remaining principal, as of that date, was less than $18,889.59; (2) that the order is erroneous in assessing a tax on the life…