Case Name: In the Matter of the Appraisal of the Property of James E. Wolcott, Deceased, under the Act in Relation to Taxable Transfers of Property. The Comptroller of the State of New York, Appellant, v. Ida J. Wolcott, Individually and as Executrix, and Others, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1909-05
Citations: 132 A.D. 948
Docket Number: 
Parties: In the Matter of the Appraisal of the Property of James E. Wolcott, Deceased, under the Act in Relation to Taxable Transfers of Property. The Comptroller of the State of New York, Appellant, v. Ida J. Wolcott, Individually and as Executrix, and Others, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 132
Pages: 948–948

Head Matter:
In the Matter of the Appraisal of the Property of James E. Wolcott, Deceased, under the Act in Relation to Taxable Transfers of Property. The Comptroller of the State of New York, Appellant, v. Ida J. Wolcott, Individually and as Executrix, and Others, Respondents.

Opinion:
Decree and order affirmed, with costs. Ail concurred, except Williams, J., who dissented.