In re the Estate of Brower

Appeal by the State Tax Commission from an order of the Surrogate’s Court of the County of Nassau modifying the report of an appraiser by increasing the amount of exemption of the property of the estate from tax and exempting the estate from taxation under section 249-q of the Tax Law. Order reversed on the law, without costs, and the pro forma taxing order of March 21, 1950, reinstated, without costs. Power granted to a life tenant to invade the corpus as necessary for her support does not enlarge her interest from that of a life estate to one in fee. (Matter of Stevens, 241 App. Div. 490;…