In re the Transfer Tax upon the Estate of Kirby

254 N.Y. 624 Court N.Y. Decision date 1930-10-21 English

Contents

Majority

p. 624

In the Matter of the Transfer Tax upon the Estate of Isabelle C. Kirby, Deceased. State Tax Commission, Appellant; Gustavus T. Kirby et al., as Executors, Respondents.

(Argued October 6, 1930;

decided October 21, 1930.)

p. 625

Seth T. Cole for appellant.

Richard Ely for respondents.

Order affirmed, with costs; no opinion.

Concur: Cardozo, Ch. J., Crane, Lehman, Kellogg, O’Brien and Htjbbs, JJ. Dissenting: Pound, J.