New York Surrogate's Court June 25, 1940 (In re the Estate of McKim)

Delehanty, S.

By decision heretofore made (172 Misc. 477) the court held that the remainder interest in the trust created by the will of deceased was not subject to tax and that it passed to a charitable corporation. As a result of that decision it was ascertained that the tax heretofore paid to the State exceeded by $3,261.10 the amount payable to the State.