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MATTER OF HORCHLER

37 A.D.2d 28 (1971)

In the Matter of The Estate of Martin H. Horchler, Deceased. State Tax Commission, Appellant; Helen M. Horchler, as Executrix of Martin H. Horchler, Deceased, Respondent

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

June 21, 1971.

Attorney(s) appearing for the Case

Edward H. Best for appellant.

Royall, Koegel & Wells (William W. Owens of counsel), for respondent.

SHAPIRO, GULOTTA, CHRIST and BENJAMIN, JJ., concur.

HOPKINS, Acting P. J.

The issue is whether proceeds of insurance on the life of a decedent, receivable by his executrix or estate, are proceeds receivable by "beneficiaries" and thus exempt from estate tax under the provisions of paragraph (4) of subdivision (b) of section 958 of the Tax Law. The Surrogate has held that they are exempt from taxation (Matter of Horchler, 64 Misc.2d 438). We hold to the contrary...

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