This is an appeal by the executors from the pro forma order determining estate tax. The appeal presents the question of whether the value of real estate in Connecticut, and which was owned by a New York partnership of which decedent was a member, was properly included as part of decedent's gross estate subject to New York estate tax under section 249-r of the Tax Law.
Decedent...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.