In re the Estate of Havemeyer

Pierson R. Hildreth, S.

This is an appeal by the executors from the pro forma order determining estate tax. The appeal presents the question of whether the value of real estate in Connecticut, and vyhich was owned by a New York partnership of which decedent was a member, was properly included as part of decedent’s gross estate subject to New York estate tax under section 249-r of the Tax Law.

Decedent died October 25, 1956. His gross estate exceeded $12,000,000. Included in the gross estate is the value of decedent’s interest in a New York partnership which had been formed between decedent and…