MATTER OF BEHM


19 A.D.2d 234 (1963)

In the Matter of The Estate of Charles L. Behm, Deceased. State Tax Commission, Appellant; Marion L. Behm et al., as Executors of Charles L. Behm, Deceased, Respondents

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

July 1, 1963.


Attorney(s) appearing for the Case

Edward H. Best, M. Leonard Shapero, Francis Kelliher and Vincent P. Molineaux for appellant.

Clarence Z. Spriggs for respondents.

BASTOW, J. P., GOLDMAN, HALPERN, McCLUSKY and HENRY, JJ., concur.


Per Curiam.

The sole question involved in this appeal by the State Tax Commission from an order of the Surrogate's Court is the fixing of the estate tax, pursuant to article 10-C of the Tax Law, on certain United States Treasury Bonds with a par value of $50,000 at the market value at decedent's death of $41,906.25. The bonds were transferred by the executor and accepted at par by the Treasury Department in payment of the Federal estate tax under the authority...

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