In Re the Estate of Brown
New York Court of Appeals
1Opinion of the CourtRippey, J.
On December 11, 1931, Katherine H. Brown died within the State of New York, leaving a last will and testament dated and executed December 1,1931. She left real and personal property within the State of Colorado aggregating $362,447.03, which was administered in the county of Denver. Having property, real and personal, within the State of New York, her will was also probated in New York county. Upon proceedings to establish the inheritance tax due to the State of New York, the Inheritance Tax Appraiser for New York county included an item of $265,767.03, which represented a part of her estate…
2Cases cited21 opinions
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