In re the Estate of Keith

Foley, S.

On this appeal the question arises as to' the construction of section 220, subdivision 3, of the Tax Law. The decedent, a non-resident, left a net taxable estate in New York, fixed by the appraiser in his report at $363,271.60, In prorating the various amounts taxable on the transfers, the appraiser adopted the ratio between the property in New York and the. entire personal estate, wherever situated. The executors claim that the proper basis for computing this ratio is the total amount of real and personal property transferred. The subdivision provides as follows: “ Whenever the…