In re the Estate of Gates

Fowler, S.

This is an application by the state comptroller (first) for an order designating an appraiser to appraise certain personal property alleged to be owned by the decedent at the time of his death and not included in the appraisal heretofore made; (second) “to institute proceedings to determine the residence of said John W. Gates, deceased, and to fix the value of the property of the said decedent, the transfer of which is taxable under the laws of the State of New York, and to fix the tax on such transfer.”

The decedent died in Paris, France, on August 9, 1911. His will was admitted to…