← Cases

In re the Estate of Bates

299 N.Y. 603 Court N.Y. Decision date 1949-04-20 English

Contents

Majority

p. 603
In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State Tax Commission, Appellant-Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Respondent-Appellant.
Argued March 4, 1949;
decided April 20, 1949.
p. 605
James N. Vaughan for respondent-appellant.
Mortimer M. Kassell and Francis Kelliher for appellant-respondent.

Order affirmed, without costs; no opinion.

Concur: Loughban, Ch. J., Conway, Desmond, Dye and Bbomlby, JJ. Lewis and Fuld, JJ., dissent and vote to reverse the order of the Appellate Division and to affirm the order of the Surrogate’s Court.