The opinion
Yandbrbilt, C. J.
(concurring). I agree with the majority that Mrs. Colpitts is the sole beneficiary of the estate and that under our transfer inheritance tax statutes the estate *575 is presently taxable in its entirety at the rates applicable to her. This is so, however, whether she takes an absolute present estate in derogation of the trust, as the appellant argues, or whether she takes a life estate and a remainder subject to the trust, as the majority concludes. It is not necessary on this appeal to determine the precise nature of her interest in the estate or to pass on her power to terminate the trust. Moreover, since she is not a party to this action, it would seem to be inappropriate to determine the issue now.
Vanderbilt, C. J., and Heher, J., concurring in result.
For reversal—-Chief Justice Vanderbilt, and Justices Case, Heher, Oliphant, Burling and Ackerson—6.
For affirmance—None.