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In re the Appraisal, under the Transfer Tax Act, of the Estate of Hess

187 N.Y. 554 Court N.Y. Decision date 1907-02-01 English

Contents

Majority

p. 554
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of George Hess, Deceased. The Comptroller of the State of New York, Appellant; Silas L. Strivings et al., Respondents.

Headnote

Matter of Hess, 110 App. Div. 476 , affirmed.
(Submitted January 18, 1907;
decided February 1, 1907.)
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered January 3, 1906, which affirmed a decree of the Wyoming County Surrogate’s' Court refusing to assess a transfer tax on certain real property transferred by George Hess, deceased, prior to his death.
p. 555
Frank K. Cook and L. A. Walker for appellant.
Irving G. Botsford for respondents.

Order affirmed, with costs, on opinion of Spring, J., below.

Concur: Cullen, Ch. J., Gray, Edward T. Bartlett, Vann, Werner and Chase, JJ. Not sitting: Hiscock, J.

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