Kings County Trust Co. v. Martin

The opinion of the court was delivered by

Porter, J.

This certiorari brings before us for review a decree of the ordinary by which there was set aside a certain part of the inheritance tax assessed and paid In the Matter of the Estate of Charles D. Edmonston, deceased, and directing that there be a refund thereof.

It appears that the deceased died testate November 6th, 1934, a resident of this state, and seized and possessed of real and personal property subject to transfer inheritance tax by this state.

It further appears that on April 10th, 1929, while a resident of New York State, the decedent…