Case Name: In the Matter of the Appraisal under the Estate Tax Law of the Estate of John T. Dillon, Deceased
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1938-05-25
Citations: 254 A.D. 818
Docket Number: 
Parties: In the Matter of the Appraisal under the Estate Tax Law of the Estate of John T. Dillon, Deceased.
Judges: 
Reporter: Appellate Division Reports
Volume: 254
Pages: 818–818

Head Matter:
(May 25, 1938.)
In the Matter of the Appraisal under the Estate Tax Law of the Estate of John T. Dillon, Deceased.

Opinion:
Order reversed on the law, without costs, and matter remitted to the Surrogate's Court with directions to proceed in accordance with the pro forma order on the authority of Taft v. Commissioner of Internal Revenue (30 4 U. S. 351), decided by the United States Supreme Court, May 16,1938. (See Matter of Cregan, 275 N. Y. 337.) All concur. (The order modifies a pro forma order heretofore made, and fixes the estate tax to which the estate is liable, in a proceeding to assess inheritance tax.) Present — Sears, P. J., Lewis, Cunningham, Taylor and Dowling, JJ.