Case ID: ny_229/html/0518-01.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 Henry T. Washbourne, Deceased. The Comptroller of the State of New York, Appellant; Isabel E. S. de Washbourne, as Executrix, Respondent.
    
      Transfer tax — where amount passing to widow and child is less than five thousand dollars, tax of five per cent not assessable against bonds upon which secured debt tax had not been paid.
    
    
      Matter of Washbourne, 190 App. Div. 940, affirmed.
    (Argued April 13, 1920;
    decided April 27, 1920.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 30, 1920, which affirmed an order of the New York County Surrogate’s Court refusing to assess a transfer tax upon the estate of Henry T. Washbourne, deceased. The question was whether certain bonds comprising part of the estate were subject toan additional tax of five per cent under section 221-b of chapter 700 of the Laws of 1917. The surrogate held that as the amount passing to the widow and child was less than five thousand dollars there was no tax on the estate at all.
    
      Schuyler C. Carlton and Lafayette B. Gleason for appellant.
    
      Reid L. Carr for respondent.
   Order affirmed, with costs; no opinion.

Concur: His cock, Ch. J., Chase, Hogan, Cardozo, McLaughlin, Crane and Elkus, JJ.