In re the Estate of Bergen

Wingate, S.

The questions raised by the cross-appeals of the parties herein concern the now almost wholly antiquated Transfer Tax Law which was, except as to the unclosed estates of persons dying before September 1, 1930, superseded by chapter 710 of the Laws of 1930.

The testator died on February 25, 1914, his will being admitted to probate some three weeks later. By its terms a life estate in the entire remainder of the estate was given to the widow with power “ to use the whole or any part of the principal * * * for *314her support and maintenance in the event that the income derived therefrom…