In re the Estate of Endemann

Savarese, S.

This is an appeal by the executrix of the will of Herman K. Endemann from the pro forma order fixing the New York State estate tax. Appellant, testator’s widow, contends that the appraiser erroneously included in the gross estate the sum of $8,572 representing the estimated value of a life annuity of $1,570.20 payable to appellant from the date of testator’s death on November 4, 1947, pursuant to a designation made by him at the time of his retirement as an employee of the City of *1079New York on October 1,1936. As a city employee it was mandatory for the testator to be a member of…