In re the Transfer Tax Upon the Estate of Mock

Church, S.

This is. a question as to the application of the-Transfer Tax Act. The. decedent’s entire estate was $859.17. Of this sum, $515.50 was divided among three brothers of the-decedent and the balance among three nephews. It is sought, to impose a tax. The levying of this tax is resisted on the ground that, within the meaning of the provisions of section' 220 of the-Transfer Tax Law, the share of each of the persons is exempt.

In a case precisely similar to the one under consideration it has been held that the estate is not subject to the tax. Matter of Bliss, 6 App. Div. 192. This case…