Order modified on the law by striking out the second ordering paragraph and by providing in lieu thereof that the property in the estate is subject to a tax. As thus modified, the order, insofar as appealed from, is unanimously affirmed, without costs, and the matter is remitted to the Surrogate for fixation of tax.
The appeal to the Surrogate from the tax exemption order was in accordance with established practice and pursuant to sections 249-w and 249-x of the Tax...
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