In re the Transfer Tax upon the Estate of Browne

Majority

p. 522

In the Matter of the Transfer Tax upon the Estate of Alice K. Browne, Deceased. The National Safe Deposit, Savings and Trust Company of the District of Columbia, as Executor, Appellant; The Comptroller of the State of New York, Respondent.

Headnote

Matter of Browne, 127 App. Div. 941 , appeal dismissed.

(Submitted March 15, 1909;

decided March 23, 1909.)

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered July 8, 1908, which affirmed an order of the New York County Surrogate’s Court remitting the proceeding herein to an appraiser with instructions to ascertain and report the amounts to be deducted for expenses of administration and commissions from a transfer tax theretofore fixed.

James CilUn for appellant.

John Gr. Pheil for respondent.

While we would have no difficulty in disposing of this appeal by affirming the order on the merits if the appeal was properly before ns, we are of the opinion that the order appealed from is interlocutory and, therefore, the appeal must be dismissed, with costs.

Concur: Cullen, Oh. J., Haight, Vann, Werner, Willard Bartlett, Hiscock and Chase, JJ.