In re the Taxation, under the Acts in Relation to Taxable Transfers, of the Property of Clowes
163 A.D. 961
Opinion
The sole question is at to the correctness of the apportionment of the transfer tax so far as the personal property is concerned. The parties affected are M. A. Duryea, an aunt of the half-blood of the intestate; H. W. Wood, a niece, and M. V. W. Hall, a grandnephew. We are of opinion that the niece and the grandnephew take in exclusion of the aunt. (See Decedent Estate Law, § 98,-subd. 5,
Footnotes
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In re the Taxation, under the Acts in Relation to Taxable Transfers, of the Property of Clowes, 163 A.D. 961 (N.Y. Ct. App. 1914).
163 A.D. 961 (In re the Taxation, under the Acts in Relation to Taxable Transfers, of the Property of Clowes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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