Case Name: In the Matter of the Transfer Tax upon the Estate of Isabelle C. Kirby, Deceased. State Tax Commission, Appellant; Gustavus T. Kirby et al., as Executors, Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1930-10-21
Citations: 254 N.Y. 624
Docket Number: 
Parties: In the Matter of the Transfer Tax upon the Estate of Isabelle C. Kirby, Deceased. State Tax Commission, Appellant; Gustavus T. Kirby et al., as Executors, Respondents.
Judges: 
Reporter: New York Reports
Volume: 254
Pages: 624–625

Head Matter:
In the Matter of the Transfer Tax upon the Estate of Isabelle C. Kirby, Deceased. State Tax Commission, Appellant; Gustavus T. Kirby et al., as Executors, Respondents.
(Argued October 6, 1930;
decided October 21, 1930.)
Seth T. Cole for appellant.
Richard Ely for respondents.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Cardozo, Ch. J., Crane, Lehman, Kellogg, O'Brien and Htjbbs, JJ. Dissenting: Pound, J.