In re the Estate of Benson

Fowler, S.

The transfer tax appraiser reported that the value of the bequest given by the decedent to Harriet Goodwin Browne was $54,410.56; that she was a “ sister by adoption ” ■of the decedent, and was, therefore, entitled to the exemption and rate of taxation prescribed for transfers of property to the natural sisters of a decedent. From the order entered upon the appraiser’s report the state comptroller has taken this appeal.

It is alleged by the executor that Sarah V. Benson adopted as her daughter Harriet Goodwin Browne. Sarah V. Benson was the mother of the decedent and Harriet…