Summary
In Matter of Sherman, 222 N.Y. 540, 179 A.D. 497; Hazard v. Bliss, 113 A. 469; In re Sherwood's Estate, 211 P. 734; Succession of Gheens, 88 So. 253; In re Harkness Estate, 234 N.Y.S. 297; U.S. Code Annotated, Title 26, Sec. 1091. (4) The legal power of transmission of property by will or descent and the legal privilege of taking property by devise or descent may be made the basis of classification in a single taxing statute.
Summary of this case from Estate of Rosing v. StateOpinion
Argued November 14, 1917
Decided December 4, 1917
Jerome S. Seacord for appellants.
John B. Gleason and Lafayette B. Gleason for respondent.
Order affirmed, with costs; no opinion.
Concur: HISCOCK, Ch. J., CHASE, CUDDEBACK, CARDOZO, McLAUGHLIN, CRANE and ANDREWS, JJ.