New York Surrogate's Court October 15, 1908 (In re the Estate of Lewis)

Beckett, S.

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.