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In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Edward M. Cameron, Deceased. The Comptroller of the State of New York, Appellant and Respondent; Harris D. Colt, as Executor and Trustee, Respondent and Appellant, 1905 — 181 N.Y. 560 · caselaw · US
Tax
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Edward M. Cameron, Deceased. The Comptroller of the State of New York, Appellant and Respondent; Harris D. Colt, as Executor and Trustee, Respondent and Appellant
181 N.Y. 560·New York Court of Appeals·1905·NY
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Opinion
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Edward M. Cameron, Deceased. The Comptroller of the State of New York, Appellant and Respondent; Harris D. Colt, as Executor and Trustee, Respondent and Appellant.
Matter of Cameron, 97 App. Div. 436, affirmed.
(Argued April 14, 1905;
decided May 2, 1905.)
Cboss-appeals from an order of the Appellate Division of the Supreme Court in the second judicial department, entered October 11, 1904, which affirmed an order of the Suffolk County Surrogate’s Court vacating a prior order which fixed a transfer tax upon a certain part of the estate of Edward M. Cameron, deceased.
Jabish Holmes, Jr., and Charles R. Weeks for State Comptroller, appellant and respondent.
Hugo Hohlmann, A. Henry Mosle and Willicmn H. Thitchener for executor and trustee, respondent and appellant.
[MAJORITY]
Order affirmed, without costs to either party ; no opinion.
Concur: Cullen, Ch. J., O’Brien, Bartlett, Haight, Yann and Werner, JJ. Absent: Gray, J.