In re the Estate of Speigelberg

O’Brien, S.

Cross-appeals have been taken by the State Tax Commission and the executor from the pro forma order fixing tax entered on the report of the appraiser. The appeal of the Tax Commission is based on the ground that a contingent remainder has been taxed against trustees for the one per cent class instead of for the five per cent class. The “ Ninth ” paragraph of decedent’s will duly admitted to probate in this court reads as follows: “Ninth. * * * and in the event that neither of my said daughters nor any of their issue shall be then living at the time of the death of my wife, then and…