In re the Estate of Havemeyer

In a proceeding pursuant to statute (Tax Law, art. 10-C) to fix the amount of the estate tax to be assessed against the decedent’s estate, the State Tax Commission appeals from an order of the Surrogate’s Court, Suffolk County, entered May 6, 1964 which: (1) directed that the value of decedent’s interest in certain real property located in Connecticut owned by decedent and his son as tenants in common, subject to partnership equities, be excluded from the gross estate subject to tax under the provisions of the Tax Law; and which (2) fixed the amount of the estate tax accordingly. Order…