Case Name: In the Matter of the Appraisal under the Transfer Tax Law of the Estate of Herman Schwarz, Deceased. The State Comptroller, Appellant; Sampson H. Schwarz and Max Greene, Executors, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1913-05
Citations: 156 A.D. 931
Docket Number: 
Parties: In the Matter of the Appraisal under the Transfer Tax Law of the Estate of Herman Schwarz, Deceased. The State Comptroller, Appellant; Sampson H. Schwarz and Max Greene, Executors, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 156
Pages: 931–935

Head Matter:
In the Matter of the Appraisal under the Transfer Tax Law of the Estate of Herman Schwarz, Deceased. The State Comptroller, Appellant; Sampson H. Schwarz and Max Greene, Executors, Respondents.
Tax —transfer tax—construction of Tax Law, § 221®.]
Appeal from an order of the Surrogate’s Court, entered on the 6th day of January, 1913, fixing and determining a transfer tax, on appeal from an order of said court theretofore entered.

Opinion:
Order affirmed, with costs, on the dissenting opinion of Jenks, P. J., in Matter of Jour dan (151 App. Div. 8, 11-14; adopted by the Court of Appeals; 2061ST. Y. 653); Present—Ingraham, P. J., McLaughlin, Laughlin, Dowling and Hotchkiss, JJ. Laughlin, J., dissented.