In re the Transfer Tax On the Estate of Nesbitt

McAvoy, J.:

There are three points raised on the appeal from the surrogate’s order which assessed a transfer tax on the estate of a resident of the State of Pennsylvania. The first involves the question whether deductions for administration expenses, which are allowed to be made in the proportion which the value of the estate in New York bears to the value of the estate situated elsewhere, should be made, after wholly excluding from the values in New York and in the other State (the State of the domicile of testator) the real property which passed by the will of the decedent. The second point…