In re the Estate of Cauldwell

Foley, S.

This is an appeal by the executor and by the trustee and the beneficiaries of an inter vivos trust from the pro forma order of September 9, 1941 fixing a transfer tax. The principal ground of appeal is that since the decedent died on April 27, 1937, when the new Estate Tax Law (Tax Law; art. 10-C) was in effect, there is no authority for imposing a transfer tax. The order of September 9, 1941 was entered in a transfer tax proceeding initiated by the State Tax Commission for the purpose of assessing a transfer tax upon an inter vivos trust created by this decedent on June 1, 1928. The…