134 Misc. 203 | N.Y. Sur. Ct. | 1927
This is an appeal by the widow of the decedent individually and as executrix and trustee of the estate from the order assessing the transfer tax on the ground that the Federal estate tax has not been allowed by the appraiser as a deduction. The decedent died a resident of this State on the 10th day of May, 1919. The pro forma order assessing the transfer tax upon the report of the appraiser was made on March 30, 1922, and from this order the appeal was taken. By consent of the parties the appeal was marked “ reserved generally.” On motion of the attorneys for the appellant, the appeal was restored to the calendar on May 20, 1927. On that date the attorneys for the appellant for the first time urged the point that there should be deducted from the gross estate the amount of inheritance taxes paid to foreign States on account of stock of corporations organized in those States which was the property of the decedent. The appeal is denied. The Federal estate tax should not be allowed as a deduction from the gross estate in determining the amount of the State transfer tax. (Matter of Carnegie, 203 App. Div. 91; affd., 236 N. Y. 517; Matter of Bierstadt, 178 App. Div. 836; Matter of Sherman, 179 id. 497; affd., 222 N. Y. 540.)
The point raised that the amount of inheritance taxes paid to foreign States should be deducted from the gross estate, pursuant to Frick v. Pennsylvania (268 U. S. 473), cannot be considered by me on this appeal. Section 232 of the Tax Law (as amd. by Laws of 1921, chap. 476), entitled “Appeal and other proceedings,” provides that, upon an appeal to the surrogate from the order assessing the transfer tax, the written notice of appeal “ shall state the grounds upon which the appeal is taken.” - Where the statute requires the grounds of appeal to be stated, none except those specified can be considered. The most recent authority upon the question is that of the First Department in Matter of Fletcher (219 App. Div. 5, 16)
The order fixing tax is affirmed.
