In re the Appraisal for the Purpose of the Transfer Tax on the Estate of Faile

202 A.D. 758

Opinion

Order of the Surrogate’s Court of Westchester county modified, and the application of the executor granted to the extent of allowing a deduction for a proportionate share of the debts and expenses from the tax assessed under section 221-b of the Tax Law,

* for the reason that the original order assessing the additional tax, -without making such deduction, was without warrant in the taxing statute, and, therefore, void, and that the estate was entitled as a matter of right to the deduction claimed in this respect. The order as modified is affirmed, without costs. (See Matter of Watson, 226 N. Y. 384; Matter of Washbourne, 229 id. 518; Matter of Gihon, 169 id. 443; Matter of Silliman, 79 App. Div. 98; Matter of Coogan, 27 Misc Rep. 563; affd., 45 App. Div. 628; affd., 162 N. Y. 613.) Blackmar, P. J., Kelly, Manning, Kelby and Young, JJ., concur. Settle order before Mr. Justice Manning.

Added by Laws of 1917, chap. 700; repealed by Laws of 1920, chap. 644.— [Rep.