New York Surrogate's Court June 15, 1919 (In re the Estate of Paris)

Fowler, S.

This is an application by a residuary legatee under the will of the decedent for an order exempting her estate from taxation under the provisions of the Transfer' Tax Law of this state. The claim for exemption is based upon the contention of the applicant that the decedent at the time of her death was not a resident of this state.