Case Name: In the Matter of the Estate of Orator F. Woodward, Deceased. State Tax Commission, Appellant; Security Trust Company of Rochester et al., as Executors of Orator F. Woodward, Deceased, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1954-03-03
Citations: 283 A.D. 846
Docket Number: 
Parties: In the Matter of the Estate of Orator F. Woodward, Deceased. State Tax Commission, Appellant; Security Trust Company of Rochester et al., as Executors of Orator F. Woodward, Deceased, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 283
Pages: 846–846

Head Matter:
In the Matter of the Estate of Orator F. Woodward, Deceased. State Tax Commission, Appellant; Security Trust Company of Rochester et al., as Executors of Orator F. Woodward, Deceased, Respondents.

Opinion:
Decree and order affirmed, with costs. All concur. (Appeal from a decree adjudging that decedent was domiciled in the State of Nevada at the time of his death and that the real and personal property belonging to the estate, an inter vivos trust created by decedent, and the proceeds of life insurance policies upon his life, were not subject to inheritance taxes levied by New York State.) Present — McCurn, P. J., Yaughan, Kimball, Piper and Wheeler, JJ.