Case Name: In the Matter of the Estate of Emma C. Rueff, Deceased. State Tax Commission, Appellant; Willis M. Staubus, as Ancillary Administrator of the Estate of Emma C. Rueff, Deceased, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1937-03-09
Citations: 273 N.Y. 530
Docket Number: 
Parties: In the Matter of the Estate of Emma C. Rueff, Deceased. State Tax Commission, Appellant; Willis M. Staubus, as Ancillary Administrator of the Estate of Emma C. Rueff, Deceased, Respondent.
Judges: 
Reporter: New York Reports
Volume: 273
Pages: 530–530

Head Matter:
In the Matter of the Estate of Emma C. Rueff, Deceased. State Tax Commission, Appellant; Willis M. Staubus, as Ancillary Administrator of the Estate of Emma C. Rueff, Deceased, Respondent.
Argued January 7, 1937;
decided March 9, 1937.
Seth T. Cole and Mortimer M. Kassell for appellant.
Clarence W. Archibold for respondent.

Opinion:
Appeal dismissed, with costs. A constitutional question is not solely presented. The case could have been, and was, decided upon the construction of a statute. (Civ. Prac. Act, § 588, subd. 1.) No opinion.
Concur: Crane, Ch. J., O'Brien, Htjbbs, Lotjghban and Rippey, _ JJ. Taking no part: Lehman and Finch, JJ.