Case Name: In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Henry W. King, Deceased. The Comptroller of the State of New York, Appellant; Francis King et al., as Executors, etc., Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1902-10-21
Citations: 172 N.Y. 616
Docket Number: 
Parties: In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Henry W. King, Deceased. The Comptroller of the State of New York, Appellant; Francis King et al., as Executors, etc., Respondents.
Judges: 
Reporter: New York Reports
Volume: 172
Pages: 616–616

Head Matter:
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Henry W. King, Deceased. The Comptroller of the State of New York, Appellant; Francis King et al., as Executors, etc., Respondents.
Matter of King, 71 App. Div. 581, affirmed.
(Argued October 7, 1902;
decided October 21, 1902.)
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 21, 1902, which reversed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Henry W. King,.deceased.
IF. E. KisseTbwrgh, Jr., and H. Loms Jacobson for appellant.
Olarence E. Thornall for respondents.

Opinion:
Order affirmed, with costs, on opinion below.
Concur:. Parker, Ch. J., O'Brien, Bartlett, Haight, Vann, Cullen and Werner, JJ. •