In re the Estate of Wittmann

Foley, S.

This is an appeal by the state comptroller from the transfer tax appraiser’s report and the order *169assessing the transfer tax. The first ground of appeal is that the order and report erroneously allowed a deduction of $107,500, the amount of notes made by the husband of decedent and indorsed by her for discount. It appears that the husband was merely the accommodation party. Higgins v. Ridgwag, 153 N. Y. 132. This issue is remitted to the appraiser in order that the evidence on this point may be strengthened and proof submitted showing that the estate is liable for these obligations…