In re the Estate of De Stuers

Frankenthaler, S.

The sole question to be determined on this appeal by the State Tax Commission from an order declaring the estate exempt from tax is whether certain realty, of which the testator died seized, forms a part of his taxable estate within the meaning of section 249-p of the Tax Law.

The testator, a nonresident alien, owned an undivided interest in a parcel of improved realty located in this county, which prior to his death he contracted to convey to his co-owner. The contract authorized the vendee to take immediate possession of the entire premises and imposed upon the vendor the…