Tax
In the Matter of the Appraisal under the Transfer Tax Act of the Estate of Laura Astor Delano, Deceased. Arthur Astor Carey et al., Appellants; The Comptroller of the State of New York, Respondent
183 N.Y. 543·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 Laura Astor Delano, Deceased. Arthur Astor Carey et al., Appellants; The Comptroller of the State of New York, Respondent.
(Argued November 22, 1905;
decided December 12, 1905.)
Matter of Delano, 105 App. Div. 642, affirmed.
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 24, 1905, which affirmed an order of the New York County Surrogate’s Court assessing a transfer tax on the estate of Laura Astor Delano, deceased.
Lucius H. Beers for appellants.
George M. Judd and Edward H. Fallows for respondent.
[MAJORITY]
Order affirmed, with costs; no opinion.
Concur: Cullen, Ch. J., Gray, O’Brien, Bartlett, Haight, Yann and Werner, JJ.