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  5. 37 N.Y.2d 81 (1975)
 

MATTER OF O'BRINE

37 N.Y.2d 81 (1975)

In the Matter of the Accounting of John J. Breen, as Administrator of The Estate of Joseph J. O'Brine, Also Known as Joseph Ziegler, Deceased, Respondent. United States of America, Appellant. State of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided June 12, 1975.

Attorney(s) appearing for the Case

Paul J. Curran, United States Attorney for the Southern District of New York (Samuel J. Wilson and Gerald A. Rosenberg of counsel), for appellant.

Saul Heckelman, Max Kuperman and Irving Atkins for New York State Tax Commission, respondent.

Louis J. Lefkowitz, Attorney-General (Allan S. Meyers and Samuel A. Hirshowitz of counsel), for respondent pro se.

Chief Judge BREITEL and Judges JASEN and GABRIELLI concur with Judge JONES; Judge COOKE dissents and votes to reverse in a separate opinion in which Judges WACHTLER and FUCHSBERG concur.

JONES, J.

The question is whether, on the death of an incompetent veteran domiciled in New York who dies intestate and without heirs, the State of New York is entitled to an estate tax where all the assets of the decedent's estate were derived from benefits paid by the Veterans' Administration. The answer turns on the proper interpretation to be placed on subdivision (e) of section 3202 of title 38 of the United...

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