MATTER OF HEILBRUNN


7 Misc.2d 341 (1953)

In the Matter of The Estate of Louis Heilbrunn, Deceased.

Surrogate's Court, New York County.

February 27, 1953.


Attorney(s) appearing for the Case

Sidney M. Wittner for Elizabeth Sonn, as executrix of Louis Heilbrunn, deceased, petitioner.

Hamilton McInnes and Frank Gioeli for State Tax Commission, respondent.


GEORGE FRANKENTHALER, S.

This is an appeal by the executrix from the pro forma order of January 5, 1953 assessing a transfer tax on the appraiser's report.

Objection is made that the appraiser erroneously added the value of full undiminished remainder interests to the value of temporary life estates passing to the same legatees, thereby increasing the rate of tax.

The appraiser's computation...

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