In re the Transfer Tax upon the Estate of Kirby

This is a proceeding to determine a transfer tax upon a transfer inter vivos. The State Tax Commission contends the transfer was made with the intention to take effect in possession or enjoyment at or after the death of the donor under the deed of trust in question. (See Tax Law, § 220, subd. 4, as amd. by Laws of 1911, chap. 732, and Laws of 1922, chap. 430, renum. subd. 2 and amd. by Laws of 1925, chap. 143; since amd. by Laws of 1928, chap. 330.) The surrogate held the transfer was not subject to the.tax. (133 Misc. 152.) This court affirmed the surrogate’s order without opinion (228 App.…