Case Name: In the Matter of the Estate of Martin H. Horchler, Deceased. Helen M. Horchler, as Executrix of Martin H. Horchler, Deceased, Appellant; New York State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1972-04-27
Citations: 30 N.Y.2d 725
Docket Number: 
Parties: In the Matter of the Estate of Martin H. Horchler, Deceased. Helen M. Horchler, as Executrix of Martin H. Horchler, Deceased, Appellant; New York State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 30
Pages: 725–726

Head Matter:
In the Matter of the Estate of Martin H. Horchler, Deceased. Helen M. Horchler, as Executrix of Martin H. Horchler, Deceased, Appellant; New York State Tax Commission, Respondent.
Argued March 14, 1972;
decided April 27, 1972.
William W. Owens for appellant.
Max Kuperman and Saul Hechelman for respondent.

Opinion:
Order affirmed, with costs, to the State Tax Commission payable out of the estate, on the opinion at the Appellate Division.