In re the Estate of Otto

John D. Bennett, S.

In this construction proceeding filed by the trustees prior to December 31, 1975 for the reformation of a charitable remainder trust so as to enable them to claim it as a charitable deduction under section 2055 of title 26 of the United States Code, as amended by the Tax Reform Act of 1969 (T.R.A.) (83 US Stat 487 et seq.), the New York State Tax Commission (Commission), who was cited as an interested party but who has not otherwise appeared or participated in this proceeding, seeks an order dropping it as a party unless the Internal Revenue Service (I.R.S.) submits itself…