Case Name: In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State-Tax Commission, Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Appellant
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1948-03-01
Citations: 273 A.D. 874
Docket Number: 
Parties: In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State-Tax Commission, Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Appellant.
Judges: 
Reporter: Appellate Division Reports
Volume: 273
Pages: 874–874

Head Matter:
In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State-Tax Commission, Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Appellant.

Opinion:
Order entered December 17, 1946,- reversed, and order entered June 6, 1946, fixing estate tax modified by reducing the value of the hotel property to $2,000,000 and as so modified affirmed, with costs to the appellant. Present — Peck, P. J., G-lennon, Dore, Van Voorhis and Shientag, JJ.; Peek, P. J., and G-lennon, J., dissent and vote to affirm. Settle order on notice.