MATTER OF RHODES


197 Misc. 232 (1949)

In the Matter of The Estate of Thomas W. Rhodes, Deceased.

Surrogate's Court, Westchester County.

December 7, 1949.


Attorney(s) appearing for the Case

Richard H. Levet for Georgianna C. Rhodes, individually and as administratrix of the estate of Thomas W. Rhodes, deceased, appellant.

Hamilton McInnes for State Tax Commission.


GRIFFITHS, S.

The sole question presented by the appeal from the pro forma order fixing estate tax is whether or not the sum of $30,632.47 is taxable as an annuity or is entitled to the exemption granted with regard to insurance payable to a designated beneficiary by virtue of subdivision 9 of section 249-r and subdivision c of section 249-q of the Tax Law.

The contracts, six in number, were purchased...

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