Case Name: In the Matter of the Transfer Tax upon the Estate of Alfred G. Vanderbilt, Deceased. The Comptroller of the State of New York, Appellant; Reginald C. Vanderbilt et al., as Executors, Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1919-04-29
Citations: 226 N.Y. 638
Docket Number: 
Parties: In the Matter of the Transfer Tax upon the Estate of Alfred G. Vanderbilt, Deceased. The Comptroller of the State of New York, Appellant; Reginald C. Vanderbilt et al., as Executors, Respondents.
Judges: 
Reporter: New York Reports
Volume: 226
Pages: 638–638

Head Matter:
In the Matter of the Transfer Tax upon the Estate of Alfred G. Vanderbilt, Deceased. The Comptroller of the State of New York, Appellant; Reginald C. Vanderbilt et al., as Executors, Respondents.
Matter of Vanderbilt (Estate), 184 App. Div. 661, affirmed.
(Argued April 9, 1919;
decided April 29, 1919.)
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered December 27, 1918, which unanimously affirmed an order of the New York County Surrogate’s Court assessing a transfer tax upon the estate of Alfred G. Vanderbilt, deceased. The decedent by his will made provision for payment to his widow of an amount due her by the terms of an ante-nuptial agreement. The question was whether said amount was subject to a transfer tax.
Schuyler C. Carlton and Lafayette B. Gleason for appellant.
Boy C. Gasser and Henry B. Anderson for respondents.

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