Case Name: In the Matter of the Appraisal under the Transfer Tax Law of the Estate of Clara H. Groff, Deceased
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1934-05
Citations: 241 A.D. 907
Docket Number: 
Parties: In the Matter of the Appraisal under the Transfer Tax Law of the Estate of Clara H. Groff, Deceased.
Judges: 
Reporter: Appellate Division Reports
Volume: 241
Pages: 907–907

Head Matter:
In the Matter of the Appraisal under the Transfer Tax Law of the Estate of Clara H. Groff, Deceased.

Opinion:
Decree modified on the law by diminishing the taxable value of the transfer by interest on the payments made from time to time to the decedent, such interest being included in the words " equivalent monetary value," and as modified affirmed, without costs on this appeal. All concur, except Thompson and Lewis, JJ., who dissent and vote for affirmance.