In re Clowes
Appellate Division of the Supreme Court of the State of New York
Appeal from Surrogate’s Court, Nassau County. In the matter of the taxation of- the transfer tax on the property of Mary D. Clowes. From an order of the surrogate, modifying a previous order, Martin V. W. Hall, as administrator, appeals.
1Opinion of the CourtJenks, P. J.
The sole question- is as to the correctness of the apportionment of the transfer tax so far as the personal property is concerned. The parties affected are M. Duryea, an aunt of the half blood of the intestate,. H. Wood, a niece, and M.- Hall, a grandnephew. We are of opinion that the niece and the grandnephew take in exclusion of the aunt. See subdivision 5, § 98, of the Decedent Estate Law (Consol. Laws, c. 13), as interpreted in In re Butterfield’s Will, 161 App. Div. 506, 146 N. Y. Supp. 671, 180 N. Y. St. Rep. 671, affirmed June 3, 1914. The burden of the tax must be borne accordingly.
The…
2Cases cited1 opinion
- In re the Probate of the Paper Writing Propounded as the Last Will & Testament of ButterfieldAppellate Division of the Supreme Court of the State of New York · 1914