MATTER OF BEHM


35 Misc.2d 630 (1962)

In the Matter of The Estate of Charles L. Behm, Deceased.

Surrogate's Court, Onondaga County.

August 2, 1962


Attorney(s) appearing for the Case

M. Leonard Shapero for New York State Tax Commission. Clarence Z. Spriggs for executor.


LAURENCE D. WOOD, S.

The State Tax Commission has appealed from the order of this court fixing the tax on the above estate on the basis of the report of the appraiser. The appeal requests that certain United States Government Bonds, valued in the appraisal at the market value as of the date of death, should be valued at par value rather than market value. These United States Treasury Bonds were allowed credit at par toward payment of the United States...

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