Appellate Division of the Supreme Court of the State of New York March 12, 1937 (In re the Appraisal under the Transfer Tax Law of Estate of Duryea)

Dore, J.

The issues on this appeal present the construction and effect of the will and codicils of Ellen W. Duryea who died a resident of New York county on December 23, 1927, and upon such construction the determination as to who shall pay the transfer and estate taxes on the corpus of certain trusts created by Ellen W.