Case Name: In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State Tax Commission, Appellant-Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Respondent-Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1949-04-20
Citations: 299 N.Y. 603
Docket Number: 
Parties: In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State Tax Commission, Appellant-Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Respondent-Appellant.
Judges: 
Reporter: New York Reports
Volume: 299
Pages: 603–605

Head Matter:
In the Matter of the Estate of Benjamin L. M. Bates, Deceased. State Tax Commission, Appellant-Respondent; Irving Trust Company, as Sole Surviving Executor of Benjamin L. M. Bates, Deceased, Respondent-Appellant.
Argued March 4, 1949;
decided April 20, 1949.
James N. Vaughan for respondent-appellant.
Mortimer M. Kassell and Francis Kelliher for appellant-respondent.

Opinion:
Order affirmed, without costs; no opinion.
Concur: Loughban, Ch. J., Conway, Desmond, Dye and Bbomlby, JJ. Lewis and Fuld, JJ., dissent and vote to reverse the order of the Appellate Division and to affirm the order of the Surrogate's Court.