MATTER OF VAN ETTEN


22 Misc.2d 182 (1960)

In the Matter of The Estate of Emma Van Etten, Deceased.

Surrogate's Court, Columbia County.

March 18, 1960.


Attorney(s) appearing for the Case

Edward H. Best and R. Waldron Herzberg for State Tax Commission.

Harald R. Topken for Evelyn R. Wornham, executrix.


WILLIAM F. CHRISTIANA, S.

This is an appeal from a pro forma order assessing tax. Involved is an interpretation of sections 249-n and 249-q of the Tax Law, as amended, effective April 1, 1959.

Decedent died testate on September 18, 1959. Her will was duly probated on September 25, 1959. Tax transfer proceedings were thereafter taken on her estate and the net assets subject to tax computed at ...

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