In re the Transfer Tax upon the Estate of Ronalds

Majority

p. 900

In the Matter of the Transfer Tax upon the Estate of Peter Lorillard Ronalds, Deceased. Pierre Lorillard Ronalds, Jr., as Executor, etc., of Peter Lorillard Ronalds, Deceased, and Others, Appellants; The Comptroller of the State of New York, Respondent.

Headnote

Appeal from an order of the surrogate entered in the Surrogate’s Court of the county of New York on the 27th day of November, 1908, affirming an order imposing a transfer tax.

We are of the opinion that the disposition of this case is governed by Matter of Lansing ( 182 N. Y. 238 ), followed by this court in Matter of Haggerty ( 128 App. Div. 479 ) and Matter of Lewis (post, p. 905). The order appealed from must, therefore, be reversed, with costs and disbursements, and the assessment of property as against the appellant vacated. Present—Ingraham, McLaughlin, Clarke, Houghton and Scott, JJ. Order reversed, with costs and disbursements, and assessment vacated.

Cases cited

In re the Appraisal, under the Transfer Tax Act, of the Estate of Lansing 182 N. Y. 238 N.Y. 1905-06-13 p. 900