113 N.Y.S. 1112 | N.Y. Sur. Ct. | 1908
This is an appeal by the State comptroller from an order fixing tax, upon the ground that the appraiser erred in refusing to include in the taxable assets of the estate certain property over which the decedent had a power of appointment. That part of the will of decedent’s father conferring upon her the power of appointment reads as follows: “ Fourthly. That upon the death of my children, and as they severally die, that my executors and trustees convey, pay and assign to the issue of such child the part or share held in trust for him or her in such proportions and at such, time or times as he or she shall direct and appoint in and by his or her last will and testament,
Order reversed and report remitted to appraiser for correction.