In re the Estate of Guggenheim

Dblehanty, S.

Deceased died a resident of this county leaving assets in New York and in California. Her executors here apply for an order declaring her estate exempt from the estate tax imposable under section 249-n of the Tax Law. The problem involved presents another aspect of the same legal question which is discussed in the decision released herewith in the estate of Florence C. Zinn (Matter of Zinn, 185 Misc. 604).

In the New York estate tax proceedings the tax in the sum of $5,677.71 was fixed by order pro forma. In the Federal estate tax proceeding a tax of $14,638.91 was imposed under…