Tax
In the Matter of the Appraisal of the Estate of Benjamin D. Silliman, Deceased. Edward Mitchell et al., as Executors and Trustees, Respondents; Nathan L. Miller, as State Comptroller, Appellant
175 N.Y. 513·New York Court of Appeals·1903·NY
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Opinion
In the Matter of the Appraisal of the Estate of Benjamin D. Silliman, Deceased. Edward Mitchell et al., as Executors and Trustees, Respondents; Nathan L. Miller, as State Comptroller, Appellant.
Matter of Silliman, 79 App. Div. 98, affirmed.
(Argued June 3, 1903;
decided June 23, 1903.)
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, made January 30, 1903, which reversed a decree of the Kings County Surrogate’s Court denying a motion to modify a decree assessing a transfer tax upon the estate of Benjamin D. Silliman, deceased.
Louis Marshall for appellant.
William Mitchell for respondents.
[MAJORITY]
Order affirmed, with costs; no opinion.
Concur: Parker, Ch. J., Gray, O’Brien, Bartlett, Haight, Cullen and Werner, JJ.