← Cases

In re the Appraisal under the Transfer Tax Law of the Estate of Groff

241 A.D. 907 Court N.Y. App. Div. English

Contents

Majority

p. 907
In the Matter of the Appraisal under the Transfer Tax Law of the Estate of Clara H. Groff, Deceased.

Decree modified on the law by diminishing the taxable value of the transfer by interest on the payments made from time to time to the decedent, such interest being included in the words “ equivalent monetary value,” and as modified affirmed, without costs on this appeal. All concur, except Thompson and Lewis, JJ., who dissent and vote for affirmance.