Appellate Division of the Supreme Court of the State of New York October 6, 1941 (In re the Appraisal under the Estate Tax Law of the Estate of Williams)

In a transfer tax proceeding, the surrogate made an order confirming the pro forma tax order, which included as part of the assets of the estate the corpus of an irrevocable trust which the testatrix had created within two years prior to her decease. The executor appeals from the order of confirmation.