MATTER OF MEYER


51 Misc.2d 397 (1966)

In the Matter of The Estate of Henry E. B. Meyer, Deceased.

Surrogate's Court, Nassau County.

September 1, 1966


Attorney(s) appearing for the Case

Edward A. Vosseler and Sidney R. Brooks for appellant. Monroe Fink for State Tax Commission.


JOHN D. BENNETT, S.

This is an appeal from the pro forma order fixing the New York estate tax to the extent that the tax appraiser disallowed as a charitable tax deduction one half of the present value of that portion of the remainder of the residuary trust which will go to charity. The decedent herein died on September 14, 1962, prior to the effective date of the statute which mandates that the State follow the Federal determination as to whether...

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