Case Name: In the Matter of the Transfer Tax upon the Estate of John H. Rutherford, Deceased. The Comptroller of the State of New York, Appellant; Henry Rutherford and Edwin W. Coggeshall, Executors, etc., Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1915-11
Citations: 171 A.D. 900
Docket Number: 
Parties: In the Matter of the Transfer Tax upon the Estate of John H. Rutherford, Deceased. The Comptroller of the State of New York, Appellant; Henry Rutherford and Edwin W. Coggeshall, Executors, etc., Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 171
Pages: 900–900

Head Matter:
In the Matter of the Transfer Tax upon the Estate of John H. Rutherford, Deceased. The Comptroller of the State of New York, Appellant; Henry Rutherford and Edwin W. Coggeshall, Executors, etc., Respondents.
Appeal from an order of the Surrogate’s Court of the county of New York, entered on the 19th day of April, 1915, modifying an order assessing a transfer tax.

Opinion:
Per Curiam:
The order appealed from is reversed, with ten dollars costs and disbursements, upon the authority of Matter of Wright (214 N. Y. 714), and the order of the surrogate of the 11th of August, 1911, confirming the report of the appraiser affirmed. Present — Ingraham, P. J., McLaughlin, Laughlin, Scott and Dowling, JJ. Order reversed, with ten dollars costs and disbursements, and order of August 11, 1911, affirmed.