Majority
p. 653In the Matter of the Transfer Tax upon the Estate of James Jourdan, Deceased. Emma Jourdan, Individually and as Executrix, Appellant; The Comptroller of the State of New York, Respondent. (Argued June 7, 1912; decided June 21, 1912.)
Headnote
Matter of Jourdan (Estate), 151 App. Div. 8 , reversed.Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered May 1, 1912, which reversed a decree of the. Kings County Surrogate’s Court assessing a transfer tax upon the estate of James Jourdan, deceased.
William N. Dykman and Francis L. Archer for appellant.
William Law Stout and George W. McElroy for respondent.
Order of Appellate Division reversed and decree of surrogate affirmed, with costs in both courts, on opinion of Jenks, P. J., below.
Concur: Cullen, Ch. J., Gray, Werner, Willard Bartlett, Hiscocic, Chase and Collin, JJ.