122 N.Y.S. 954 | N.Y. App. Div. | 1910
This appeal from the order of the surrogate determining the amount of the tax to be imposed upon the decedent’s estate is taken upon two grounds: (1) That certain property located at Yokohama, Japan, was, in contemplation of law, personal property, and, therefore, taxable, and (2) that the value of the interest of decedent in the good will of the firm of Vivanti Brothers was erroneously fixed at $25,374, which was less than its real value; As to the first objection, it would seem clear, upon all the testimony, that the premises
The order appealed from must, therefore, be reversed, without costs, and the matter remitted to the Surrogate’s Court for further action, in accordance with this determination.
Ingraham, P. J., McLaughlin, Clarke and Scott, J J., concurred.
Order reversed and proceeding remitted to surrogate.