In re the Appraisal of Estate of Sullivan

Whitbeck, S.

Upon the filing of the appraisers’ report the question for determination is the proper method of assessing and fixing the transfer tax upon the interests of three persons given a remainder in real property. The devise reads as follows: “After the death of my mother and brother Henry, I give and devise all my real estate to my sister, Mary G. Murphy and my nieces Catherine L. Murphy and Martha Murphy, in fee, as tenants by the entirety.”

Section 66 of the Real Property Law provides “ Every estate granted or devised to two or more persons in their own right shall be a tenancy in…