113 N.Y.S. 926 | N.Y. Sur. Ct. | 1908
Appeal from an order fixing tax, upon the ground that the appraiser erred in including as part of the assets of the estate the sum of $100,000' as a valuation of other value in business based on earnings.” This term is so very indefinite as to render it practically impossible for the court to determine with reasonable accuracy what particular property the appraiser intended to include in this valuation, and it might therefore be advisable to remit the report to the appraiser, so that he would state definitely what particular item or items of property are included in the somewhat vague and indefinite term “ other value in business.” Upon the supposition that “ other, value in business ” means the good-will of the business, it would appear that as the business under consideration was conducted and carried on by the administratrix in de
Decreed accordingly.