In re the Estate of Cushing

John D. Bennett, S.

This is an appeal by the executrix from

a pro forma order of this court dated September 28, 1964 fixing the New York estate tax in the amount of $58,854.64. The appeal is based on the ground that the State Tax Commission “ erroneously ” included in the gross estate the corpus of an inter vivos trust created by decedent in 1926 and which was valued by the Estate Tax Appraiser in his report at $950,018.53.

The facts giving rise to this controversy are not in dispute. The attorneys for both the executrix and the State on their argument of this appeal agreed that the facts as set…