In re the Estate of Faber

Bodine, S.

This appeal concerns the construction to he placed on section 249-q of the Tax Law as amended in 1946 (L. 1946, ch. 380), as applied to remainders where the life tenant has the right of invasion.

*829This amendment inserted the words “ and indefensibly vested in ” in subdivisions a and b so that it is now provided that no exemption is granted to a spouse in subdivision a or to descendants or others named in subdivision b unless the share to which they are entitled is “ transferred to and indefensibly vested in ” them. Prior to the amendment, it has been held (Matter of Cregan, 275 N. Y.…