MATTER OF WHALEN


41 Misc.2d 825 (1963)

In the Matter of The Estate of John J. Whalen, Deceased.

Surrogate's Court, Westchester County.

December 23, 1963


Attorney(s) appearing for the Case

Prime Bros. & Duffy (Francis J. Duffy of counsel), for executrix. Julian H. Hyman for State Tax Commission.


HARRY G. HERMAN, S.

This is an appeal (Tax Law, § 249-x) by the executrix from the pro forma order of this court, dated February 28, 1963, assessing the estate tax in this estate, which included as an unreported asset of the estate $61,495 as the value of the good will of the decedent's business.

The decedent was the sole proprietor of a funeral home on premises owned by him, in which he...

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