In re the Estate of Clinch

Fitzgerald, S.

The securities and other property representing the interest which the deceased non-resident legatee had in the estate of his father, who was also a non-resident, having since the death of the legatee, come into the hands of the executors of his will, which has here been admitted to probate, such property is subject to appraisement and taxation under the Transfer Tax Law. In Matter of Phillips, 77 Hun, 235; affd., 143 N. Y. 644, and in Matter of Chabot, 44 App. Div. 340; *363affd., 167 N. Y. 280, the interest which was declared not subject to the tax had not, at the time of the…