In re the Estate of Leavitt

O’Brien, S.

The question presented here is whether a transfer from the adopted daughter of Caroline B. Richter to the natural son of Caroline B. Richter is taxable at five per cent or at two per cent. The decedent is the adopted daughter and Heinrich Ries the natural son of the said Caroline B. Richter. The appraiser has reported the entire estate as passing to Heinrich Ries and the taxing order has assessed a tax against him at the rate of five per cent. From this order the administrator appeals upon the ground that, pursuant to the provisions of subdivision 2 of section 221-a of the Tax Law,…