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In re the Appraisal under the Transfer Tax Law of the Estate of Groff

241 A.D. 907
Appellate Division of the Supreme Court of the State of New York·Decided May 15, 1934·Published

Opinion

Decree modified on the law by diminishing the taxable value of the transfer by interest on the payments made from time to time to the decedent, such interest being included in the words “ equivalent monetary value,” and as modified affirmed, without costs on this appeal. All concur, except Thompson and Lewis, JJ., who dissent and vote for affirmance.

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In re the Appraisal under the Transfer Tax Law of the Estate of Groff, 241 A.D. 907 (N.Y. Ct. App. 1934).

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