Case Name: In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of George Hess, Deceased. The Comptroller of the State of New York, Appellant; Silas L. Strivings et al., Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1907-02-01
Citations: 187 N.Y. 554
Docket Number: 
Parties: In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of George Hess, Deceased. The Comptroller of the State of New York, Appellant; Silas L. Strivings et al., Respondents.
Judges: 
Reporter: New York Reports
Volume: 187
Pages: 554–555

Head Matter:
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of George Hess, Deceased. The Comptroller of the State of New York, Appellant; Silas L. Strivings et al., Respondents.
Matter of Hess, 110 App. Div. 476, affirmed.
(Submitted January 18, 1907;
decided February 1, 1907.)
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered January 3, 1906, which affirmed a decree of the Wyoming County Surrogate’s' Court refusing to assess a transfer tax on certain real property transferred by George Hess, deceased, prior to his death.
Frank K. Cook and L. A. Walker for appellant.
Irving G. Botsford for respondents.

Opinion:
Order affirmed, with costs, on opinion of Spring, J., below.
Concur: Cullen, Ch. J., Gray, Edward T. Bartlett, Vann, Werner and Chase, JJ. Not sitting: Hiscock, J.