In re the Estate of Ingraham

Henderson, S.

This is an appeal from the pro forma order fixing and assessing a tax under article 10-C of the Tax Law.

The portion of the testator’s will which is pertinent hereto reads as follows: “ All * * * of my estate * * * I give to my wife Daisy A. Ingraham for and during * * * her natural life, with the privilege of invading and using the principal, if, in her sole discretion she shall deem that necessary, and upon her death, I give * * * the property so remaining to my son, Walter Ingraham, and to his heirs * * * absolutely, and forever.”

The testator died on January 27,1947, survived…