In re the Transfer Tax Upon the Estate of Tilley
In the Matter of the Transfer Tax Upon the Estate of John S. Tilley, Deceased. the Comptroller of the State of New York, Appellant; Emma R. Tilley, Individually and as Executrix, Respondent
In re the Transfer Tax Upon the Estate of Tilley, 109 N.E. 1094 (N.Y. 1915)
Summary
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 5, 1915, which affirmed an order of the Albany County Surrogate’s Court reversing a prior order assessing a transfer tax upon one-half of the amount of certain joint savings bank accounts made out to the decedent and his wife, and one that was made out to the decedent and his daughter, and exempting such accounts from taxation.
Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.
Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: Willard Bartlett, Oh. J., Hiscook, Collin, Cuddeback, Hogan, Cardozo and Seabury, JJ.
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