Opinion
March 20, 1950.
Appeal from Surrogate's Court, County of Kings.
Present — Carswell, Acting P.J., Johnston, Sneed, Wenzel and MacCrate, JJ. Settle order on notice.
The decree, insofar as appealed from, is modified on the law and the facts by striking out the second decretal paragraph thereof and by substituting in lieu thereof a provision adjudging that appellant is entitled to the funds in the account, and directing the executor to deliver the bankbook, which represents the account, to appellant, subject to a lien of the executor for an amount of money which will be sufficient to secure the latter for the payment of any Federal and State estate taxes which may be chargeable to appellant. As so modified, the decree is unanimously affirmed, with costs to appellant, payable out of the estate. The evidence established a delivery of the book to appellant by the decedent, during his lifetime, accompanied by words of gift, upon which the tentative trust became irrevocable. It was not an illusory transfer.