Case ID: ny-st-rep_29/html/0367-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of the Taxation of the Estate of David F. Hall, Deceased.
    
      (Supreme Court, General Term, First Department,
    
    
      Filed January 24, 1890.)
    
    Collateral inheritance tax—Property op non-resident testator.
    Property in this state of a non-resident testator is not subject to the collateral inheritance tax.
    
      {Matter of Bnston, 113 N. Y., 174; 22 N. Y. State Rep., 569, followed.)
    Appeal from order of surrogate confirming appraiser’s report fixing amount to be paid as collateral inheritance tax.
    
      F. J. Duvall, Jr., for app’lt
   Per Curiam.

The court of appeals seem to have decided in the Matter of Enston, 113 N. Y., 174; 22 N. Y. State Rep., 569, that the property in question was not subject to taxation.

The order should therefore be reversed, with ten dollars costs and disbursements.

Van Brunt, P. J., Brady and Daniels, JJ., concur.