In re the Estate of Lyon

Foley, S.

The preliminary question involved in this transfer tax proceeding is the jurisdiction of the Surrogate’s Court of this county. The executor in his petition alleges that the decedent was a resident of Connecticut, and prays that the estate be taxed as that of a non-resident. The state tax commission claims that the decedent’s last residence was Port Chester, Westchester county. Section 228 of the Tax Law provides: “The surrogate’s court of every county of the state having jurisdiction to grant letters testamentary or of administration upon the estate of a decedent whose property is…