Case Name: In the Matter of the Transfer Tax upon the Estate of Matthias H. Arnot, Deceased. The Comptroller of the State of New York, Appellant; James B. Rathbone et al., as Executors, Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1911-12-12
Citations: 203 N.Y. 627
Docket Number: 
Parties: In the Matter of the Transfer Tax upon the Estate of Matthias H. Arnot, Deceased. The Comptroller of the State of New York, Appellant; James B. Rathbone et al., as Executors, Respondents.
Judges: 
Reporter: New York Reports
Volume: 203
Pages: 627–627

Head Matter:
In the Matter of the Transfer Tax upon the Estate of Matthias H. Arnot, Deceased. The Comptroller of the State of New York, Appellant; James B. Rathbone et al., as Executors, Respondents.
Matter of Arnot, 145 App. Div. 708, affirmed.
(Argued November 21, 1911;
decided December 12, 1911.)
Appeal from an order of the Appellate Division of the the Supreme Court in the third judicial department, entered June 27, 1911, which affirmed an order of the Chemujng County Surrogate’s Court exempting certain portions of the estate of Matthias H. Arnot, deceased, from the imposition of a transfer tax.
William Law Stout for appellant.
Alexander D. Falck for respondents.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Cullen, Oh. J., Haight, Werner, Willard Bartlett, Hiscock and Chase, JJ. Not sitting: Collin, J.