118 Misc. 594 | N.Y. Sur. Ct. | 1922
An application was heretofore made to declare the estate of a non-resident decedent exempt from the transfer tax. The motion was granted. N. Y. L. J. March 3,1921. From the order entered on the decision an appeal was taken to the Appellate Division which reversed the order and remitted the proceeding to this court for the appointment of an appraiser to take proof as to the facts and make a report thereon. Matter of Scully, 197 App. Div. 639. The reversal was not on the merits.
The evidence submitted to the transfer tax appraiser shows the decedent was not entitled to the possession or ownership of the shares of stock in New York corporations which were part of her husband’s estate. His debts still remained unpaid, transfer tax proceedings in this state had not been concluded and there was no distribution of the assets until many months after Mrs. Scully’s death. The decedent had a claim against the administrator of her husband’s
The decedent left no taxable property, and the application to declare the estate exempt from transfer tax is granted. Submit order on notice.
Ordered accordingly.