In re the Estate of Weaver

Appeal from a decree of the Surrogate’s Court of Rensselaer County, entered March 7, 1979, which determined that funds passing from the decedent’s estate to the United States as trustee for the sole use and benefit of the General Post Fund, pursuant to section 5220 of title 38 of the United States Code, were not subject to New York estate tax under article 26 of the Tax Law. Decedent became totally and permanently disabled as a result of injuries sustained in the armed forces during World War I. Following his discharge from service in 1920, he spent a substantial portion of his life in…