2 Mills Surr. 376 | N.Y. Sur. Ct. | 1901
— Debts wbicb are allowable as a deduction from tbe taxable estate are only such as could bave been enforced against tbe estate if payment bad been resisted. Matter of Gould, 19 App. Div. 352. While it bas been held in other counties that an appraiser cannot bear evidence in regard to tbe debts of tbe deceased, funeral expenses and expenses of
Decreed accordingly.