MATTER OF LEONARD


199 Misc. 138 (1950)

In the Matter of The Estate of Alfred C. Leonard, Deceased.

Surrogate's Court, Orange County.

October 13, 1950.


Attorney(s) appearing for the Case

Elwood C. Smith for Esther C. Leonard, as executrix of Alfred C. Leonard, deceased, appellant.

Charles H. Borland for State Tax Commission, respondent.


TAYLOR, S.

The widow of the above-named decedent, individually and as executrix, has appealed from the pro forma tax order entered upon the appraiser's report and claims error in that the appraiser declined to allow an exemption to her under section 249-q of the Tax Law. The appraiser takes the position that her interest was not "transferred to and indefeasibly vested in" (italics supplied) her as is requisite to an exemption under subdivision...

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