Case Name: In the Matter of the Estate of William D. Howe, Deceased. Elizabeth S. Rutherfurd et al., as Executors of William D. Howe, Deceased, Appellants; State Tax Commission, Respondent
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1955-06-30
Citations: 286 A.D. 892
Docket Number: 
Parties: In the Matter of the Estate of William D. Howe, Deceased. Elizabeth S. Rutherfurd et al., as Executors of William D. Howe, Deceased, Appellants; State Tax Commission, Respondent.
Judges: 
Reporter: Appellate Division Reports
Volume: 286
Pages: 892–893

Head Matter:
In the Matter of the Estate of William D. Howe, Deceased. Elizabeth S. Rutherfurd et al., as Executors of William D. Howe, Deceased, Appellants; State Tax Commission, Respondent.

Opinion:
MacCrate, Beldock and Murphy, JJ., concur; Nolan, P. J., and Ughetta, J., dissent and vote to reverse on authority of Harris v. Commissioner (340 U. S. 106); Commissioner of Internal Revenue v. Watson's Estate (216 P. 2d 941); Commissioner of Internal Revenue v. Maresi (156 F. 2d 929), and McMurtry v. Commissioner of Internal Revenue (203 F. 2d 659). [207 Misc. 972.]