MATTER OF JACK


126 Misc.2d 1060 (1985)

In the Matter of The Estate of Verna S. Jack, Deceased.

Surrogate's Court, Monroe County.

January 17, 1985


Attorney(s) appearing for the Case

Harter, Secrest & Emery (James E. Metzler of counsel), for petitioner. Thomas P. Ryan, Jr., for State Tax Commission.


ARNOLD F. CIACCIO, J.

This court is asked to determine whether the decedent's ownership of a cooperative apartment unit in Florida is realty and therefore excludable from the value of the decedent's estate in determining the New York gross estate (Tax Law § 956) or on the contrary, personalty, and therefore includable in such gross estate.

At the time of her death the decedent was the joint owner of a cooperative apartment in Florida. It...

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