In re the Estate of Jagnow

Howell, S.

The decedent died March 8,1929, leaving property which passed to his sister. On December 18, 1930, the surrogate made an order assessing the tax, and again on June 1,1932, made a further order amending the prior order. Both orders fixed the tax at one per cent and two per cent. Both were made and entered upon notice to the State Tax Commission, which appeared by attorney and did not object. No appeal was taken from either order and the time to appeal has expired. (Tax Law, § 232.) The State Tax Commission now asserts that, the transfer being to a sister, the tax should have been…