In Re the Estate of Crump

This appeal determines an effect of the failure to annex stamps to a stock certificate pursuant to' the Tax Law, § 278 (Cons. Laws, ch. 60). The decedent, Mrs. Crump, died a resident of the State of New York. In proceedings to fix the estate tax, the executor filed in the office of the estate tax appraiser a return and schedules setting forth a statement of two inter vivos transfers made by the decedent (1) of 1,600 shares of Eastman Kodak common stock approximately seven years prior to her death, to her son Walter Gray Crump, Jr., the executor herein, and (2) 1,524 shares of Eastman Kodak…