In re the Taxation, under the Acts in Relation to Taxable Transfers, of the Property of Clowes
This text of 163 A.D. 961 (In re the Taxation, under the Acts in Relation to Taxable Transfers, of the Property of Clowes) 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.
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,
See Consol. Laws, chap. 13 (Laws of 1909, chap. 18), § 98, subd. 5.— [Rep.
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