Estate of Boole

J. •— The beneficiaries of certain trusts created by the decedent during his lifetime appeal from the judgment and order confirming the report of the inheritance tax appraiser and fixing the inheritance tax in said estate, and also appeal from the order denying appellants’ motion for a new trial.

The appraiser after investigation returned his report to the probate court stating that the .decedent in his lifetime, on January 10, 1920, had transferred and assigned by three deeds a large amount of property in trust for members of his family without valuable and adequate consideration and in contemplation of death. The report set forth the value of the property so transferred and the amount of inheritance tax due on account of each of such transfers. Fred W. Boole, Jr., as executor of the last will of said decedent, on behalf of himself individually and also on behalf of his mother, Dee Beck Boole, and his sister, Ruth Barbara Boole, filed written objections to said report, stating in the objections that his mother and sister were abroad and were for that reason unable personally to present their objections to the report.

A trial upon the report and objections was had before a jury,…