New York Surrogate's Court September 18, 1935 (In re the Estate of Suderov)

Wingate, S.

The question of interpretation of the Estate Tax Law which is presented by this appeal of the State Tax Commission from the pro forma order entered on the report of the appraiser, is novel, so far as the New York act is concerned, and, if the position of the appellant is correct, has never been adjudicated even under the Federal statute.