In Re Estate of Gilchrist

Buchanan, Vice-Ordinary.

Decedent by his will gave his cemetery lot to his brother-in-law, and directed his executor to pay to the cemetery company such sum as should be necessary to secure perpetual care of the lot by the company. It appears by the evidence that the necessary sum was $1,000. Decedent was buried in the lot.

The comptroller in the assessment of the transfer inheritance tax in respect of the estate has included a tax of $80 on the transfer of the $1,000 so paid by the executor; as a transfer by the will to the cemetery company, appellant contends that this item of the tax is…