← Cases

In re the Transfer Tax upon the Estate of Tiffany

202 N.Y. 550 Court N.Y. Decision date 1911-05-09 English

Contents

Majority

p. 550
In the Matter of the Transfer Tax upon the Estate of Charles C. Tiffany, Deceased. Charles P. Howland et al., as Executors, Appellants; The Comptroller of the State of New York, Respondent.

Headnote

Matter of Tiffany, 143 App. Div. 827 , affirmed.
(Argued April 25, 1911;
decided May 9, 1911.)
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered
p. 551
March 10,1911, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Charles 0. Tiffany, deceased.
Charles P. Howland and William Roberts for appellants.
Henry A. Miller and John S. Jenkins for respondent.

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

Concur: Cullen, Ch. J., Haight, Vann, Werner, Hiscock and Collin, JJ. Absent: Gray, J.