Appellate Division of the Supreme Court of the State of New York July 1, 1921 (In re the Judicial Settlement of the Account of Rowe)

Page, J.:

The appeal in this proceeding from the decree directing the distribution of the estate of William Rowe, deceased, involves the review of the orders fixing the transfer tax on said estate.

Three questions are presented for determination: 1. Did Thomas Rowe die before or after his brother William Rowe? 2. Is Michael Lynch, a nephew of William Rowe, alive or presumed to be dead? 3.