Case ID: ny_226/html/0638-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of the Transfer Tax upon the Estate of Alfred G. Vanderbilt, Deceased. The Comptroller of the State of New York, Appellant; Reginald C. Vanderbilt et al., as Executors, Respondents.
    
      Matter of Vanderbilt (Estate), 184 App. Div. 661, affirmed.
    (Argued April 9, 1919;
    decided April 29, 1919.)
    Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 27, 1918, which unanimously affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Alfred G. Vanderbilt, deceased. The decedent by his will made provision for payment to his widow of an amount due her by the terms of an ante-nuptial agreement. The question was whether said amount was subject to a transfer tax.
    
      Schuyler C. Carlton and Lafayette B. Gleason for appellant.
    
      Boy C. Gasser and Henry B. Anderson for respondents.
   Order affirmed, with costs; no opinion.

Concur: Hiscock,. Ch. J., Chase, Hogan, Cardozo, Pound, McLaughlin and Andrews, JJ.