In re the Estate of Gallatin

Appeal by the State Tax Commission from an order of the Surrogate’s Court, Orange County, sustaining the appeal of the respondent-executor from a pro forma order fixing the estate tax 'of the decedent by increasing the deductions allowable. Order unanimously affirmed, with costs. Decedent died a resident of this State. At the time of her death she owned real property in Rhode Island. During her lifetime she ordered repairs made to that property. There were also other expenses incurred during her lifetime for maintenance of the property. The executor paid the cost of these repairs and the…