In re Rutherford's Estate — 155 N.Y.S. 1138

Majority

p. 1138

In re RUTHERFORD’S ESTATE.

(Supreme Court, Appellate Division, First Department.

November 26, 1915.)

Headnote

Appeal from Surrogate’s Court, New Xork County. In the matter of the transfer tax upon the estate of John H. Rutherford, deceased. From an order of the surrogate, modifying an order assessing a transfer tax, the State Comptroller appeals. Affirmed.

Thomas E. Rush, of New York City, for appellant.

Howard C. Tracy, of New Xork City, for respondent.

The order appealed from is reversed, with $10 costs and disbursements, upon the authority of Matter of Wright, 214 N. Y. 714 , 108 N. E. 1112 , and the order of the surrogate of the 11th of August, 1911, confirming the report of the appraiser, affirmed. Order filed.

Cases cited

In re the Transfer Tax upon the Estate of Wright 214 N. Y. 714 N.Y. 1915-04-27 p. 1138