This is an appeal pursuant to section 249-x of the Tax Law from a pro forma order dated May 29, 1973 fixing New York estate tax. The appeal concerns the taxability of tangible personal property situated outside the State of New York at the time of the decedent's death.
The personal property, an emerald and diamond necklace, is the subject of a gift found to be in contemplation of death by the Internal Revenue Service...
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.
