Case Name: In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Marcus Daly, Deceased. Margaret P. Daly, Individually and as Executrix of Marcus Daly, Deceased, et al., Appellants; The Comptroller of the State of New York, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1905-06-16
Citations: 182 N.Y. 524
Docket Number: 
Parties: In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Marcus Daly, Deceased. Margaret P. Daly, Individually and as Executrix of Marcus Daly, Deceased, et al., Appellants; The Comptroller of the State of New York, Respondent.
Judges: 
Reporter: New York Reports
Volume: 182
Pages: 524–524

Head Matter:
In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of Marcus Daly, Deceased. Margaret P. Daly, Individually and as Executrix of Marcus Daly, Deceased, et al., Appellants; The Comptroller of the State of New York, Respondent.
(Argued June 1, 1905;
decided June 16, 1905.)
Matter of Daly, 100 App. Div. 373, affirmed.
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 8, 1905, which reversed an order of the New York County Surrogate’s Court exempting a part of the estate of Marcus Daly, deceased, from payment of a transfer tax.
Latham G. Reed, John M. Bowers and Manfred W. Ehrich for appellants.
Frank S. Black, Henderson Peck and James J. McEvilly for respondent.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Cullen, Ch. J., O'Brien, Bartlett, Haight, Yann and Werner, JJ. Dissenting: Gray, J.