In re the Estate of Gallatin

Appellate Division of the Supreme Court of New York

In re the Estate of Gallatin

273 A.D. 870, 76 N.Y.S.2d 859, 1948 N.Y. App. Div. LEXIS 5036

CourtAppellate Division of the Supreme Court of the State of New York

DecidedFebruary 24, 1948

StatusPublished

This text of 273 A.D. 870 (In re the Estate of Gallatin) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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In re the Estate of Gallatin, 273 A.D. 870, 76 N.Y.S.2d 859, 1948 N.Y. App. Div. LEXIS 5036 (N.Y. Ct. App. 1948).

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Opinion

Appeal by the State Tax Commission from an order of the Surrogate’s Court, Orange County, sustaining the appeal of the respondent-executor from a pro forma order fixing the estate tax 'of the decedent by increasing the deductions allowable. Order unanimously affirmed, with costs. Decedent died a resident of this State. At the time of her death she owned real property in Rhode Island. During her lifetime she ordered repairs made to that property. There were also other expenses incurred during her lifetime for maintenance of the property. The executor paid the cost of these repairs and the other expenses incurred for maintenance. The transfer tax appraiser refused to allow these sums as a deduction from the gross estate under the provisions of section 249-s of the Tax Law. On appeal by the executor from the pro forma order entered on the appraiser’s report, the Surrogate sustained the appeal and allowed the deductions. In our opinion the deductions were properly allowed. Present — Lewis, P. J., Carswell, Johnston, Adel and Wenzel, JJ. [188 Misc. 54.] [See post, p. 967.]

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Appeal by the State Tax Commission from an order of the Surrogate’s Court, Orange County, sustaining the appeal of the respondent-executor from a pro forma order fixing the estate tax 'of the decedent by increasing the deductions allowable. Order unanimously affirmed, with costs. Decedent died a resident of this State. At the time of her death she owned real property in Rhode Island. During her lifetime she ordered repairs made to that property. There were also other expenses incurred during her lifetime for maintenance of the property. The executor paid the cost of these repairs and the other expenses incurred for maintenance. The transfer tax appraiser refused to allow these sums as a deduction from the gross estate under the provisions of section 249-s of the Tax Law. On appeal by the executor from the pro forma order entered on the appraiser’s report, the Surrogate sustained the appeal and allowed the deductions. In our opinion the deductions were properly allowed. Present — Lewis, P. J., Carswell, Johnston, Adel and Wenzel, JJ. [188 Misc. 54.] [See post, p. 967.]

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Bluebook (online)

273 A.D. 870, 76 N.Y.S.2d 859, 1948 N.Y. App. Div. LEXIS 5036, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-the-estate-of-gallatin-nyappdiv-1948.

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