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STRANAHAN v. TAX COMM.

68 A.D.2d 250 (1979)

Robert A. Stranahan, Jr., Petitioner, v. New York State Tax Commission, Respondent

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

May 24, 1979

Attorney(s) appearing for the Case

Shearman & Sterling (John T. Klug and Thomas P. Ford of counsel), for petitioner.

Robert Abrams, Attorney-General (Nigel G. Wright and Jeremiah Jochnowitz of counsel), for respondent.

SWEENEY, J., concurs with MAIN, J.; KANE, J., concurs in a separate opinion; MAHONEY, P. J., and STALEY, JR., J., dissent and vote to confirm in an opinion by MAHONEY, P. J.

MAIN, J.

The facts are not in dispute and, in part, have been substantially stipulated. Petitioner is the executor under the last will and testament of Barbara S. Holmyard who died at the Sloan Kettering Memorial Hospital in the City of New York on September 19, 1973. The decedent was a woman of substantial wealth. The Federal estate tax return filed by her executor showed a gross estate of $23,000,000. Prior...

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