FOLEY, S.
This is an appeal by the executrix of the abovenamed decedent from the report of the appraiser and the order fixing tax entered thereon on June 2, 1930. The ground of appeal is that a tax was improperly assessed against Viola Roth on the sum of $100,000, the proceeds of four policies of insurance on the life of the decedent. The policies were payable to the estate of decedent. By paragraph 4 of decedent's will, the widow, Viola Roth, was to receive the policies of insurance and whatever sum necessary to make up $100,000. The appeal is denied. It is evident that the proceeds of the insurance policies passed as a part of the decedent's estate and Viola Roth received the $100,000 by the provisions of the will and not as a beneficiary named in the policies. The transfer is, therefore, taxable. ( Matter of Knoedler, 140 N.Y. 377; Matter of Haedrich, 134 Misc. 741.)
Submit order on notice in accordance with this decision.