In re the Estate of Supple

Foley, S.

The application to fix transfer tax is granted. The administratrix claims a deduction of $990 paid to the alleged common-law wife of the decedent. The controversy compromised was between the distributees and a claimant to a part of' the estate. It was not a claim against decedent or his property. Her status as widow does not appear to have been admitted or adjudicated. The payment to the alleged widow was simply a transfer of the property of the distributees, and did not diminish the amount passing by the death of the decedent. In Matter of Marks, 10 Misc. Rep. 507, Surrogate Thomas…