Tax
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Henry B. Baker, Deceased. The Comptroller of the State of New York, Appellant; Dora H. Baker, Individually and as Administratrix, Respondent
178 N.Y. 575·New York Court of Appeals·1904·NY
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Opinion
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Henry B. Baker, Deceased. The Comptroller of the State of New York, Appellant; Dora H. Baker, Individually and as Administratrix, Respondent.
Matter of Baker, 83 App. Div. 530, affirmed.
(Argued March 15, 1904;
decided March 29, 1904.)
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, made May 5, 1903, which affirmed a decree of the Monroe County Surrogate’s Court exempting a part of the estate of Henry B. Baker, deceased, from the payment of a transfer tax.
William T. Plumb for appellant.
Charles M. Williams for respondent.
[MAJORITY]
Order affirmed, with costs, on opinion below.
Concur: Parker, Ch. J., Gray, O’Brien, Haig'ht, Martin, Cullen and Werner, JJ.