145 N.Y.S. 1107 | N.Y. Sur. Ct. | 1914
Clyde Polhemus, a nephew of the decedent, has appealed from that part of the order which assesses a tax upon the transfer of $14,850 to him. The appraiser found that this sum was a gift made to Clyde Polhemus by the decedent, and intended to
Order modified..