Case Name: In re SCHWARZ'S ESTATE
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1913-05-02
Citations: 141 N.Y.S. 349
Docket Number: 
Parties: In re SCHWARZ’S ESTATE.
Judges: 
Reporter: West's New York Supplement
Volume: 141
Pages: 349–352

Head Matter:
In re SCHWARZ’S ESTATE.
(Supreme Court, Appellate Division, First Department.
May 2, 1913.)
Appeal from Surrogate’s Court, New York County.
Proceedings for the appraisal of the estate of Herman Schwarz, deceased, under the transfer tax law. From an order of the surrogate, fixing and determining the transfer tax, the State Comptroller appeals. Affirmed.
Argued before INGRAHAM, P. J., and McEAUGHLIN, LAUGH-LIN, DOWLING, and HOTCHKISS, JJ.
Elwood M. Rabenold, of New York City, for appellant.
Henry F. Miller, of New York City, for respondent.

Opinion:
PER CURIAM.
Order affirmed, with costs, on the dissenting opinion of Jenks, P. J., in Matter of Jourdan, 151 App. Div. 8, 135 N. Y. Supp. 172, adopted by the Court of Appeals 206 N. Y. 653, 99 N. E. 1109.