In re the Estate of Fridenberg

Foley, S.

This is an appeal by the executors from the pro forma order of December 24, 1936, fixing the estate tax on the appraiser’s report. The grounds of appeal are (1) that an exemption of $5,000 under section 249-q of the Tax Law should have been allowed against the interest in the estate received by Percy Fridenberg, a brother of the decedent, and (2) that there was erroneously included as part of the gross estate securities valued at $58,248.13 which the decedent, within two years of his death, transferred to his widow, Ida E. Fridenberg.

*69The first ground of appeal is denied. Under the…