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In re the Transfer Tax upon the Estate of Wetmore

237 N.Y. 529 Court N.Y. Decision date 1923-12-04 English

Contents

Majority

p. 529
In the Matter of the Transfer Tax upon the Estate of George P. Wetmore. State Tax Commission, Appellant; Edith M. K. Wetmore et al., as Executrices, Respondents.

Headnote

Tax — transfer tax — non-resident decedent — dower properly deducted from New York real estate in assessing transfer tax.
Matter of Wetmore, 206 App. Div. 614 , affirmed.
(Argued November 19, 1923;
decided December 4, 1923.)
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial depart
p. 530
ment, entered March 23, 1923, which unanimously affirmed an order of the New York County Surrogate’s Court deducting dower from the value of the testator’s New York real estate in assessing a transfer tax upon his estate.
A. Welles Stump and Charles A. Curtin for appellant.
William E. Camochan for respondents.

Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Hogan, Cabdozo, Pound, Crane and Andrews, JJ. Not voting: McLaughlin, J.