In re the Transfer Tax Upon the Estate of Anthony

Church, S.

This is an appeal from the decree assessing the-interests of the next of kin under the Transfer Tax Acts.

The facts under which the questions arise are not disputed' *515by the parties, and are set up at great length in the papers. Briefly, they are as follows: Robert E. Anthony was the husband of the deceased. He was a member of a firm in Hew York city; instead of withdrawing his partnership profits he ■invested them with his firm, there being a special account of the same kept. On December 31, 1877, he transferred this account to the name of his wife, and the account continued in this…