In re the Transfer Tax upon the Estate of Ronalds

We are of the opinion that the disposition of this case is governed by Matter of Lansing (182 N. Y. 238), followed by this court in Matter of Haggerty (128 App. Div. 479) and Matter of Lewis (post, p. 905). The order appealed from must, therefore, be reversed, with costs and disbursements, and the assessment of property as against the appellant vacated. Present—Ingraham, McLaughlin, Clarke, Houghton and Scott, JJ. Order reversed, with costs and disbursements, and assessment vacated.