In re the Estate of Rosendahl

Thomas, S.

The amount of this estate is $663.78, of which $372.39 passes under the will to sisters of the decedent, and $291.31 to a nephew. It is contended on behalf of the nephew that the estate is exempt from transfer tax, the transfer to him not being taxable, according to his contention, because the taxable interests do not amount to $500. The decision in Matter of Bliss, 6 App. Div. 192, where the same question was passed upon, supports his contention, and has been recently followed by the surrogate of Suffolk County in Matter of Conklin, 39 Misc. Rep. 771.

The theory of these eases was…