In the Matter of the Estate of Cornelia M. Stewart, Deceased

Summary

The Court of Appeals affirmed the surrogate's assessment that the legacy received by Charles J. Clinch under a power of appointment was taxable under the Collateral Inheritance Act of 1885, that the tax could be valued under Section 13 of the Act despite the interest vesting after the decedent's death, and that interest on the tax was proper despite the suspension of probate actions under Section 2650 of the Code of Civil Procedure.