Case Name: The People of the State of New York ex rel. Horace E. Deming, as Executor of Georgianna B. Wright, Appellant, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission, Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1922-12-12
Citations: 234 N.Y. 611
Docket Number: 
Parties: The People of the State of New York ex rel. Horace E. Deming, as Executor of Georgianna B. Wright, Appellant, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission, Respondents.
Judges: 
Reporter: New York Reports
Volume: 234
Pages: 611–611

Head Matter:
The People of the State of New York ex rel. Horace E. Deming, as Executor of Georgianna B. Wright, Appellant, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission, Respondents.
Tax — when income tax properly assessed against income of estate received during administration even though it eventually passes under the will to an educational institution.
People ex rel. Deming v. Law, 202 App. Div. 863, affirmed.
(Argued November 21, 1922;
decided December 12, 1922.)
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 6,1922, which unanimously confirmed, on certiorari, a determination of the state tax commission imposing an income tax upon the estate of Georgianna B. Wright, deceased. The executor contended that as to that part of the income which would eventually pass, under the will, to an educational institution, no income tax was assessable under subdivision 2g of section 359 of the Tax Law. It was held that as to income received during the period of administration within the year allowed for settlement of the estate a tax was properly imposed.
Heber Smith for appellant.
Charles D. Newton, Attorney-General (James S. Y. Ivins and Laurence Graves of counsel), for respondents.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Hiscock, Ch. J., Hogan, Pound and Andrews, JJ. Dissenting: Cardozo, McLaughlin and Crane, JJ.