In re the Estate of Morrison

O’Brien, S.

This is an appeal by the sister of the decedent individually and as executrix of the estate from the order assessing the transfer tax on the ground that the appraiser has included among the taxable assets the sum of $16,338.60 paid to the executrix of the estate from the teachers’ retirement fund. The decedent died a resident of this State on June 5, 1926. She was a retired teacher in the public schools of New York city. On May 24, 1926, her application for retirement from active service was duly approved and a service retirement allowance of $1,447.56 per annum was duly authorized…