MATTER OF KIRBY, 254 N.Y. 624 (1930)

173 N.E. 894

In the Matter of the Transfer Tax upon the Estate of ISABELLE C. KIRBY, Deceased. STATE TAX COMMISSION, Appellant; GUSTAVUS T. KIRBY et al., as Executors, Respondents.

Court of Appeals of the State of New York.Argued October 6, 1930
Decided October 21, 1930

Appeal from the Supreme Court, Appellate Division, Second Department.

Page 625

Seth T. Cole for appellant.

Richard Ely for respondents.

Order affirmed, with costs; no opinion.

Concur: CARDOZO, Ch. J., CRANE, LEHMAN, KELLOGG, O’BRIEN and HUBBS, JJ. Dissenting: POUND, J.

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