New York Supreme Court April 11, 1895 (Roman Catholic Church of the Transfiguration v. Niles)

VAN BRUNT, P. J.

The plaintiff in this action on the 20th of July, 1894, contracted with the defendant to sell to him certain premises in the city of New York. The defendant objected to the title, upon the ground that it was liable to an inheritance tax. The property in question belonged to John McCloskey, cardinal archbishop of New York, at the time of his death, on the 10th of October, 1885.