Tax
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of John Hitchins, Deceased. John Hitchins Gardner, as Administrator, et al., Respondents; The Comptroller of the State of New York, Appellant
181 N.Y. 553·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 John Hitchins, Deceased. John Hitchins Gardner, as Administrator, et al., Respondents; The Comptroller of the State of New York, Appellant.
Matter of Hitchins, 101 App. Div. 613, affirmed.
(Argued April 11, 1905;
decided April 25,1905.)
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 9, 1905, affirming an order of the Rensselaer County Surrogate’s Court determining that the estate of John Hitch-ins, deceased, is not taxable under the Transfer Tax Act.
George B. Wellington and Jarvis P. O'Brien for appellant.
3. Judd Ward, Everly M. Davis, E. W. Douglas and James Fa/rreTl for respondents.
[MAJORITY]
Order affirmed, with costs; no opinion.
Concur: Cüllen, Ch. J., O’Brien, Bartlett, Haight, Vann and Werner, JJ. Absent: Gray, J.