MATTER OF HAVEMEYER


17 N.Y.2d 216 (1966)

In the Matter of The Estate of Horace Havemeyer, Deceased. State Tax Commission, Appellant; Horace Havemeyer, Jr., et al., as Executors of Horace Havemeyer, Deceased, Respondents.

Court of Appeals of the State of New York.

Decided April 28, 1966.


Attorney(s) appearing for the Case

Edward H. Best, Francis Kelliher and Max Kuperman for appellant.

Allen S. Hubbard, Jr., and Allen S. Hubbard for respondents.

Chief Judge DESMOND and Judges FULD, BURKE, SCILEPPI and BERGAN concur with Judge VAN VOORHIS; Judge KEATING concurs in a separate opinion.


VAN VOORHIS, J.

The State Tax Commission appeals from an order excluding from the gross estate certain real property located in Connecticut owned by the decedent and his son which has been taxed in Connecticut. Perhaps an error was made in imposing an inheritance or succession tax on this real estate in Connecticut which was not reviewed in the Connecticut courts. With that we are not, however, concerned on this...

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