Tax
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Maria F. Mills, Deceased. John F. Mills, as Administrator, Appellant; The Comptroller of the State of New York, Respondent
177 N.Y. 562·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 Maria F. Mills, Deceased. John F. Mills, as Administrator, Appellant; The Comptroller of the State of New York, Respondent.
Matter of Mills, 86 App. Div. 555, affirmed.
(Submitted January 6, 1904;
decided January 26, 1904.)
Appeal from an order of the Appellate Division of the • Supreme Court in the second judicial department, entered July 24, 1903, which affirmed an order of the Westchester County Surrogate’s Court directing the assessment of a transfer tax upon the estate of Maria F. Mills, deceased.
Grenville T. Emmet and Mcmrice Dillon for appellant.
Frank M. Buck for respondent.
[MAJORITY]
Order affirmed, with costs; no opinion.
Concur: Parker, Ch. J., O’Brien, Bartlett, Martin, Vann, Cullen and Werner, JJ.