In Re the Transfer Tax Upon the Estate of Dunn

On March 20, 1921, Patrick J. Dunn, a resident of Bronx county, departed this life leaving him surviving his widow, Lena Dunn, the petitioner, respondent herein. In February, 1919, and February, 1920, the deceased and his wife acquired by purchase title to parcels of land as tenants by the entirety. In the present proceeding under the Transfer Tax Law the value of the estate passing to the widow, respondent, was fixed by the appraiser at $45,413.43 to which was added the value of the interest of the widow in the personalty. The report of the appraiser was confirmed. The widow, respondent,…