In re the Estate of Howe — 286 A.D. 892

Majority

p. 892

In the Matter of the Estate of William D. Howe, Deceased. Elizabeth S. Rutherfurd et al., as Executors of William D. Howe, Deceased, Appellants; State Tax Commission, Respondent.

p. 893

MacCrate, Beldock and Murphy, JJ., concur; Nolan, P. J., and Ughetta, J., dissent and vote to reverse on authority of Harris v. Commissioner ( 340 U. S. 106 ); Commissioner of Internal Revenue v. Watson’s Estate ( 216 P. 2d 941 ); Commissioner of Internal Revenue v. Maresi ( 156 F. 2d 929 ), and McMurtry v. Commissioner of Internal Revenue ( 203 F. 2d 659 ). [ 207 Misc. 972 .]

Cases cited

Harris v. Commissioner 340 U. S. 106 SCOTUS 1950-11-27 p. 893
In re the Estate of Howe 207 Misc. 972 N.Y. Sur. Ct. 1954-07-27 p. 893