In re the Estate of Crosby

Cohalan, S.

The appraiser designated by this court to appraise the estate of the decedent under the provisions of the Transfer Tax Law having reported that conflicting allegations as to the domicile of the decedent were made before him, the matter was remitted to this court for the purpose of having the question of domicile decided by the surrogate. This question is material, because if the decedent was not a resident of this state at the time of her death that part of her estate consisting of intangible personal property is not subject to a transfer tax. The only witness examined before me…