This is an appeal by the executrix from a pro forma order fixing the New York estate tax and which disallowed a marital deduction, although a marital deduction had been allowed by the final determination of the Federal estate tax.
The State Tax Commission contends that the interest of decedent's surviving wife was a terminable interest not qualifying for a marital deduction...
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.