People ex rel. Kernochan v. Gilchrist — 241 N.Y. 589

Majority

p. 589

The People of the State of New York ex rel. J. Frederic Kernochan et al., as Administrators of the Estate of Marie Marshall, Deceased, Respondents, v. John F. Gilchrist et al., Constituting the State Tax Commission, Appellants.

Headnote

Tax — income tax — decedent’s estate ■—• return made by decedent in lifetime on cash received basis — requirement of additional return upon income accrued before but not received until after death improper.

Matter of Kernochan v. Gilchrist, 214 App. Div. 114 , affirmed.

(Argued November 25, 1925;

decided December 15, 1925.)

Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered October 14, 1925, which annulled, on certiorari, a determination of the State Tax Commission imposing an additional income tax upon the estate of Marie Marshall, deceased. The question was whether income accrued to a person prior to her death, but received thereafter by her representatives, may be required to be returned as income of the decedent, in cases where she made her last return on a cash received basis.

p. 590

Albert Ottinger, Attorney-General (Henry S. Manley of counsel), for appellants.

Henry F. Miller for respondents.

Order affirmed, with costs, on opinion of Cochrane, P. J., below.

Concur: Hiscock, Ch. J., Cardozo, Pound, McLaughlin, Crane, Andrews and Lehman, JJ.