MATTER OF RYAN


38 Misc.2d 1092 (1963)

In the Matter of The Estate of William M. Ryan, Deceased.

Surrogate's Court, Onondaga County.

May 2, 1963


Attorney(s) appearing for the Case

Hiscock, Cowie, Bruce, Lee & Mawhinney (Edmund M. Davis of counsel), for Donald H. Yeomans, as executor. M. Leonard Shapero for State Tax Commission.


LAURENCE A. WOOD, S.

This is an appeal by the executor of this estate from an order made and entered March 6, 1963, fixing the tax on the estate of decedent, William M. Ryan. The tax schedules as filed claimed a deduction under Schedule K at item number 8 in the amount of $4,376.22, as a debt due and owing by decedent at the time of death. This deduction was not allowed by the appraiser on the grounds that it represented attorneys' fees which had been...

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