In re the Estate of O'Flyn

Delehanty, S.

Representatives of the estate of the residuary legatee here question the method of fixation of the estate tax. The appeal from the action of the appraiser is based on the contention that in computing the gross tax estate he included erroneously the full value of a parcel of real property in this State which was subject to a mortgage. Deceased died domiciled in California. He left a gross estate of over $271,000. Among his assets were some tangible personalty of nominal value in this State and a parcel of real property in this State. The New York estate tax has been fixed only in…