Appellate Division of the Supreme Court of New York, 1955

In re the Estate of Howe

In re the Estate of Howe
Appellate Division of the Supreme Court of New York · Decided June 30, 1955
286 A.D. 892; 142 N.Y.S.2d 713; 1955 N.Y. App. Div. LEXIS 4452
In re the Estate of Howe

Opinion of the Court

*893MacCrate, Beldock and Murphy, JJ., concur; Nolan, P. J., and Ughetta, J., dissent and vote to reverse on authority of Harris v. Commissioner (340 U. S. 106); Commissioner of Internal Revenue v. Watson’s Estate (216 P. 2d 941); Commissioner of Internal Revenue v. Maresi (156 F. 2d 929), and McMurtry v. Commissioner of Internal Revenue (203 F. 2d 659). [207 Misc. 972.]

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