Case Name: In the Matter of the Transfer Tax upon the Estate of George P. Wetmore. State Tax Commission, Appellant; Edith M. K. Wetmore et al., as Executrices, Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1923-12-04
Citations: 237 N.Y. 529
Docket Number: 
Parties: In the Matter of the Transfer Tax upon the Estate of George P. Wetmore. State Tax Commission, Appellant; Edith M. K. Wetmore et al., as Executrices, Respondents.
Judges: 
Reporter: New York Reports
Volume: 237
Pages: 529–530

Head Matter:
In the Matter of the Transfer Tax upon the Estate of George P. Wetmore. State Tax Commission, Appellant; Edith M. K. Wetmore et al., as Executrices, Respondents.
Tax — transfer tax — non-resident decedent — dower properly deducted from New York real estate in assessing transfer tax.
Matter of Wetmore, 206 App. Div. 614, affirmed.
(Argued November 19, 1923;
decided December 4, 1923.)
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial depart ment, entered March 23, 1923, which unanimously affirmed an order of the New York County Surrogate’s Court deducting dower from the value of the testator’s New York real estate in assessing a transfer tax upon his estate.
A. Welles Stump and Charles A. Curtin for appellant.
William E. Camochan for respondents.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Hiscock, Ch. J., Hogan, Cabdozo, Pound, Crane and Andrews, JJ. Not voting: McLaughlin, J.