Case Name: In the Matter of the Estate of Leonard S. Whittier, Deceased. Lewis Henry, as Executor of Leonard S. Whittier, Deceased, Appellant; State Tax Commission, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1940-01-25
Citations: 282 N.Y. 613
Docket Number: 
Parties: In the Matter of the Estate of Leonard S. Whittier, Deceased. Lewis Henry, as Executor of Leonard S. Whittier, Deceased, Appellant; State Tax Commission, Respondent.
Judges: 
Reporter: New York Reports
Volume: 282
Pages: 613–614

Head Matter:
In the Matter of the Estate of Leonard S. Whittier, Deceased. Lewis Henry, as Executor of Leonard S. Whittier, Deceased, Appellant; State Tax Commission, Respondent.
Argued January 10, 1940;
decided January 25, 1940.
William Flannery for appellant.
Harry T. O’Brien, Jr., and Mortimer M. Kassell for respondent.

Opinion:
Order affirmed, with costs payable out of the estate; no opinion.
Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ.