Opinion
March 3, 1952.
Present — Nolan, P.J., Carswell, Johnston, Adel and MacCrate, JJ. [ 201 Misc. 358.] [See post, p. 1087.]
Order of the Surrogate's Court, Westchester County, denying appeal from a pro forma tax order taken on the ground that the value of the corpus of an inter vivos trust made August 15, 1930, should not be subjected to an estate tax despite reservation therein of income for life to the settlor, unanimously affirmed, with costs to all parties filing briefs, payable out of the estate. Appeal from pro forma order dismissed, without costs. No opinion.