In re the Estate of de Escoriaza

Fowler, S.

This is an appeal by the state comptroller from an order asessing a tax upon the transfer of property effected by the will of the decedent. Prior to the 14th of December, 1911, the decedent was the sole owner of certain real estate situated at Throggs Neck, in Westchester county, N, Y. . On that date she . executed a deed by which she conveyed the said real estate to herself and her daughter as joint tenants. The consideration recited in the deed was “ $1 and other good and valuable consideration.” She died on the 21st of August, 1913. The state comptroller contends that the trans*505fer…