In re the Estate of McCarthy

S. Samuel Di Falco, S,

On this application by the executors for an order exempting the estate from tax the State Tax Commission contends (1) that the decedent was domiciled in the State of Hew York on the date of his death on December 7, 1959 and (2) that regardless of his domicile the State of Hew York may tax the intangibles in a custody account in this city and a brokerage account in this city which comprise the bulk of the decedent’s estate of approximately $326,000. A stipulation of facts in respect of the decedent’s domicile has been submitted to the court. From the stipulation it does…