Case Name: In the Matter of the Appraisal of the Estate of James T. Miller, Deceased, under the Acts in Relation to Taxable Transfers of Property. Eugene M. Travis, Comptroller of the State of New York, Appellant; The American Institute for Scientific Research and Others, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1919-10
Citations: 189 A.D. 920
Docket Number: 
Parties: In the Matter of the Appraisal of the Estate of James T. Miller, Deceased, under the Acts in Relation to Taxable Transfers of Property. Eugene M. Travis, Comptroller of the State of New York, Appellant; The American Institute for Scientific Research and Others, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 189
Pages: 920–921

Head Matter:
In the Matter of the Appraisal of the Estate of James T. Miller, Deceased, under the Acts in Relation to Taxable Transfers of Property. Eugene M. Travis, Comptroller of the State of New York, Appellant; The American Institute for Scientific Research and Others, Respondents.

Opinion:
Order reversed and original order entered upon the report of tho appraiser affirmed, with costs. Held, that The American Institute for Scientific Research, the respondent, is not an educational corporation within the meaning of section 221 of the Tax Law. All concurred.