In re the Estate of Burch

Foley, S.

This is a motion by the executrix to exempt the estate from estate tax. The testator died a resident of New York county on October 1, 1935. By the terms of his will he exercised a power of appointment given to him by the will of his father, Mark H. Burch, who died a resident of the State of New Jersey. The property subject to the power of appointment consists of a trust fund of one-sixth of the residuary estate of Mark H. Burch, the income from which was payable to this decedent during his lifetime. *343After the death of Mark H. Burch, his widow, one of the trustees of the fund, removed…